Memorandum Circulars
Memorandum Circular No. 2023-13
Supplemental Guidelines to Memorandum Circular No. 2022-25, Amended Philippine Financial Reporting Framework for Cooperatives
Cooperative Development Authority
- Date issued
- 2023-05-30
- Date filed
- 2023-06-02
- Registration number
- 23-0567
Document
Official copy
Electronic copy filed with ONAR.
If this file does not display correctly or appears to contain an error, please email onar_upd.law@up.edu.ph with the issuance number on this page.
Publication information
Related issuances
Other published records from Cooperative Development Authority.
Memorandum Circulars Memorandum Circular No. 2025-05, S.2025
Guidelines for the Organization and Registration of a Memorial Service Cooperative as a Special Type of Cooperative Organized Among Registered Cooperatives
Memorandum Circulars Memorandum Circular 2025-04, S.2025
Guidelines Governing the Registration of Logistics Service Cooperatives
Memorandum Circulars Memorandum Circular No. 2025-03, S.2025
Amending Part IV (Miscellaneous) [b] of Memorandum Circular No. 2004-07, S.2004 on "Amended Schedule of Fees and Charges of the Cooperative Development Authority."
Memorandum Circulars Memorandum Circular No. 2025-02, S.2025