Operating leases will be presented differently, especially when considering historical performance and comparability.
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
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.
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.
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.
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
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.
1 January 2018 is shaping up to be a significant date for first-time application of new accounting standards.
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.
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.