Mondaq Asia Pacific: Accounting and Audit
KordaMentha
Operating leases will be presented differently, especially when considering historical performance and comparability.
ClarkeKann Lawyers
Cash flow management requires a holistic approach that focuses on preventative measures to ensure against poor cash flow.
Coleman Greig Lawyers
Due diligence is the appraisal of a business or franchise by a prospective buyer, to allow for an educated investment.
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.
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.
TMF Group
Outlined below is what companies need to do differently to keep up with play.
Singh & Associates
The Reserve Bank of India had notified that scheduled commercial banks (excluding Regional Rural Banks) shall follow the Indian Accounting Standards...
Nishith Desai Associates
The High Court has now allowed the writ petition and quashed the directions for subjecting DISCOMs to CAG audits.
S.C. Vasudeva & Co.
The ICDS on tangible fixed assets is based on the Accounting Standard on Accounting for Fixed Assets (AS-10) notified by The Companies Accounting Standards Rules, 2006.
Khaitan & Co
This article attempts to provide a background of the relevant legal provisions and analyse the issue.
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.
Chapman Tripp
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
BDO LLP
Establishing an effective internal audit function is hardly a revolutionary topic. Most if not all would agree that internal audit has a higher chance of success when it is structured on an organisation's risks and needs.
BDO LLP
1 January 2018 is shaping up to be a significant date for first-time application of new accounting standards.
BDO LLP
The auditor's report on the financial statements, especially those of listed companies, is going to look different and be substantially longer from December 2016 onwards.
Ecovis Global
Having applied in Vietnam for nearly 10 years, Accounting Law 2005 has revealed a number of limitations when it comes to comparison with the development of the economy.
Most Popular Recent Articles
S.C. Vasudeva & Co.
The Companies Act, 2013 has defined internal control in two places. One definition is given under Section 134(5) (e). Another definition is given in Section 134(10) by way of inclusion of Standard on Auditing.
Vaish Associates Advocates
Ever since India's biggest-ever corporate fraud and governance failure unearthed at Satyam Computer Services Limited, the concerns about good Corporate Governance have increased phenomenally.
KordaMentha
Operating leases will be presented differently, especially when considering historical performance and comparability.
TMF Group
Singapore is still among the least complex Asian countries for business compliance, despite a change in its ranking from last year in TMF Group's Global Benchmark Complexity Index.
TMF Group
Outlined below is what companies need to do differently to keep up with play.
Vaish Associates Advocates
FDI in animal husbandry (including breeding of dogs), pisciculture, aquaculture and apiculture sectors is now more liberalized by removal of certain conditionalities.
Singh & Associates
The Reserve Bank of India had notified that scheduled commercial banks (excluding Regional Rural Banks) shall follow the Indian Accounting Standards...
Vaish Associates Advocates
The judgment of the Division Bench in the case of Indorama Synthetics(India) Limited vs State of Maharashtra and Ors in CrWP No. 1280 of 2010 furthers the trend of the courts in seeking to restrict stay of proceedings...
Chapman Tripp
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
TMF Group
Singapore's Accounting and Regulatory Authority (ACRA) announced in April that the legislative changes to the Companies Act - Capther 50 (CA), passed in October 2014 - would be rolled out in two phases...
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