1.)

Bank of the Philippine Islands

Website: bpiexpressonline.com

External Auditor: Isla Lipana & Co.

" https://bpiexpressonline.com/media/uploads/60937be153116_BPI_2020_AFS.pdf "

= this is the link of the financial statements ofBank of the Philippine Islands

From the corporations above/link, download or kindly go over theFinancial Statementsof the following real life corporations,study and analyzethe Financial Statements of the corporations, thencommentbased on theGeneral Features of Financial Statements.

mSummary: General Features 1. Fair presentation & Compliance with PFRSs 5. Offsetting 2. Going Concern 6. Frequency of reporting period 3. Accrual Basis 7. Comparative information 4. Materiality & aggregation 8. Consistency of presentation