Mondaq Asia Pacific: Accounting and Audit
ClarkeKann Lawyers
The ATO will take a more aggressive approach to debt collection and is prepared to wind up insolvent businesses sooner.
Clayton Utz
Forensic accountants must take careful instructions and note very clearly any limitations on the material available.
Moore Stephens
The new standard AASB 15 will provide a single source of accounting requirements for all contracts with customers.
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.
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
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.
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
Vietnam has specific rules to identify documents that must be preserved and the periods for which they must be preserved.
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.
S.S. Rana & Co. Advocates
An IP audit is an essential criterion that should be fulfilled in all M&A as it helps in gaining insight on the information pertaining to creation, maintenance, validity, strength, use and challenges...
Vaish Associates Advocates
The Authority for Advanced Ruling (AAR) has recently held that there should be no liability to pay service tax on the salary and allowances payable by expatriates in terms of the dual employment agreement.
Oentoeng Suria & Partners
The Inland Revenue Authority of Singapore (IRAS) is actively granting assistance to Indonesia's Directorate General of Taxation in support of Indonesian tax audits.
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...
Nishith Desai Associates
The High Court has now allowed the writ petition and quashed the directions for subjecting DISCOMs to CAG audits.
ClarkeKann Lawyers
The ATO will take a more aggressive approach to debt collection and is prepared to wind up insolvent businesses sooner.
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.
Moore Stephens
The new standard AASB 15 will provide a single source of accounting requirements for all contracts with customers.
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