Mondaq Asia Pacific: Accounting and Audit
Deloitte LLP
This article discusses international tax developments and has been prepared by professionals in the member firms of Deloitte Touche Tohmatsu.
Moore Stephens
The article discusses how technology is changing accountancy and opportunities for mid-tier firms in emerging markets.
KordaMentha
Was this transaction of special value, where a person places a higher value on an asset than the general market value?
Carroll & O'Dea
This paper was prepared for the first Television Education Network Pty Ltd annual Business Acquisition Law Conference.
HopgoodGanim
This article considers the resignation and replacement of an auditor within the context of a competitive tender process.
HopgoodGanim
The article outlines the three main areas of ASIC's focus of concern for 2014 financial reports and how to address them.
Haiwen & Partners
The MOU was a first step toward resolving an impasse regarding oversight by the PCAOB of auditors of Chinese US-listed companies.
Ernst & Young
The current business environment presents a constant stream of both challenges and opportunities. Against this backdrop of change, the market's expectation is for sustained, year on year growth.
Angela Wang & Co.,
Commercial Franchising is a successful business model around the world. It is also a fast growing business trend in China. It is estimated that there are more than 2,600 franchise operations in China (ranking number one in the world) involving more than 168,000 franchise outlets in more than 60 industries in 2006.
Pinsent Masons LLP
The incremental globalization of commercial law is a trend that few in this area have still to notice. As relentless as that trend may be, it still lags far behind developments in international trade. This discrepancy is the source of legal risk and is particularly acute in the export of advanced manufactured goods into China.
Kennedys
The new Companies Ordinance (Cap 622) (the "new CO") came into force on 3 March 2014.
Clyde & Co
On 12 July 2012, the Companies Bill was passed by the Legislative Council marking a significant milestone in the development of Hong Kong’s company law.
Timothy Loh
Private equity firms who wish to take such companies private will face an increasingly difficult environment.
Sit Fung Kwong & Shum
Several Provisions of the Supreme People’s Court on the Trial of Compensation Cases for Tort Involved in the Audit Business of Accounting Firms.
PricewaterhouseCoopers
Accounting for investments in a fund’s financial statements has historically been relatively straightforward – almost always at fair value.
Nishith Desai Associates
Supreme Court has held that the books of account of telecom service providers would be subject to CAG audit.
D.M. Harish & Co.
Computation of profits and gains of business on presumptive basis.
KPMG
The 3rd edition of the Confederation of Indian Industry's (CII) IFRS Summit 2011 (Summit) was held on 18 May 2011 at the Taj Mahal Palace, Mumbai.
Osborne Clarke
Here are some facts that the average Westerner may not know about India. It now offers some of the largest software and systems developers in the world - TCS and Infosys, for example, turnover more than US$2 billion in revenue. India is the second fastest-growing economy in the world, according to the British High Commission.
Russin & Vecchi
The article discusses the specific requirements to preserve accounting, banking and other business documents in Vietnam.
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Singh & Associates
It is inevitable that ‘dynamic environment demands constant changes'.
Rockwell Olivier
The ATO intends to target law firms or accounting firms who are structured as partnerships of discretionary trusts.
Carroll & O'Dea
Practitioners and purchasers should conduct their own due diligence in relation to buying and selling businesses.
Russin & Vecchi
The article discusses the specific requirements to preserve accounting, banking and other business documents in Vietnam.
Carroll & O'Dea
This paper was prepared for the first Television Education Network Pty Ltd annual Business Acquisition Law Conference.
Nishith Desai Associates
Supreme Court has held that the books of account of telecom service providers would be subject to CAG audit.
HopgoodGanim
This article considers the resignation and replacement of an auditor within the context of a competitive tender process.
Rockwell Olivier
Profits from property developments that have been treated as capital gains are high on the ATO target list right now.
Moore Stephens
A GS 007 report is becoming more necessary for small providers to attract new clients and grow funds under management.
Corrs Chambers Westgarth
APRA has released a package to harmonise and enhance risk management practices and requirements across the industry.
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