Mondaq Asia Pacific: Accounting and Audit
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.
KordaMentha
An outlier, in the world of forensic accounting, is a value much larger or much smaller than other values in a data set.
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.
Timothy Loh
Private equity firms who wish to take such companies private will face an increasingly difficult environment.
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.
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.
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.
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.
KordaMentha
An outlier, in the world of forensic accounting, is a value much larger or much smaller than other values in a data set.
Coleman Greig Lawyers
Due diligence is the appraisal of a business or franchise by a prospective buyer, to allow for an educated investment.
Singh & Associates
The Reserve Bank of India had notified that scheduled commercial banks (excluding Regional Rural Banks) shall follow the Indian Accounting Standards...
Shardul Amarchand Mangaldas & Co
Late last year, the IRDAI had released an exposure draft on regulations governing the establishment and operation of the proposed Indian branch of the Lloyd's of London.
Singh & Associates
Due to advancement of technology, now when a company declares dividend, money is transferred to the Demat account of investors electronically.
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...
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...
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.
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