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.
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.
SKP Business Consulting LLP
Action Plan 13 of the BEPS project anchored by the Organisation for Economic Co-Operation and Development (OECD) and G20 had set out an extensive framework for Transfer Pricing Documentation.
Damania & Varaiya
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
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.
Chapman Tripp
This changed accounting standard has a broad range of impacts on lessees' reported financial position and performance.
Chapman Tripp
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
TMF Group
Philippines jumps 9 places from 2017 ranking to be 16th in the world, as ranked in the TMF Group's Financial Complexity Index 2018. Here's what you need to know about the country's financial compliance environment.
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.
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Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
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Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Damania & Varaiya
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
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.
NovoJuris Legal
Ind AS 11 Construction Contracts and Ind AS 18 Revenue is omitted.
SKP Business Consulting LLP
The government vide Notification No. 49/2018-Central Tax dated 13 September 2018 has notified the reconciliation statement to be certified by the auditor ...
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