Mondaq Asia Pacific: Accounting and Audit
Gilchrist Connell
The key issues in the case were scope of the auditor's duty and whether a breach of that duty caused the loss claimed.
Sparke Helmore Lawyers
Invoice factoring allows a company to sell its unpaid invoices to a third party for an immediate, lump sum amount.
Worrells Solvency & Forensic Accountants
Accountants need to balance their duty as a trusted financial advisor against reporting requirements pursuant to NOCLAR.
Haiwen & Partners
The MOU was a first step toward resolving an impasse regarding oversight by the PCAOB of auditors of Chinese US-listed companies.
Kennedys
The new Companies Ordinance (Cap 622) (the "new CO") came into force on 3 March 2014.
NovoJuris Legal
Ind AS 11 Construction Contracts and Ind AS 18 Revenue is omitted.
SKP Business Consulting LLP
Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...
AJSH & Co
An audit is more than a formality, it is a necessity to protect your business and encourage it to thrive. Early warnings, open communication and pragmatic resolution of issues are the essential features.
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.
Chapman Tripp
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
TMF Group
TMF Singapore, a leading provider of business services to clients operating and investing globally, has received its OSPAR attestation for payroll, and is one of the first payroll service providers...
Shook Lin & Bok
These new initiatives will serve to further bolster Singapore's top position in regional corporate governance rankings and hopefully drive greater investor activity and interest.
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.
Most Popular Recent Articles
Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Norton Rose Fulbright Australia
The article includes a summary of the corporate activity in Australia in recent years around data analytics or big data.
Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Worrells Solvency & Forensic Accountants
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.
Sparke Helmore Lawyers
Invoice factoring allows a company to sell its unpaid invoices to a third party for an immediate, lump sum amount.
Gilchrist Connell
The key issues in the case were scope of the auditor's duty and whether a breach of that duty caused the loss claimed.
Worrells Solvency & Forensic Accountants
This amnesty for employers allows time for unpaid superannuation guarantee amounts to be brought up to date voluntarily.
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