Mondaq Asia Pacific: Accounting and Audit > Accounting Standards
DeHeng Law Offices
关联方及关联交易的认定及披露一直是证监会、交易所、证监局等监管部门关注的重点,根据去年11月份的证监会发行部发行审核业务的培训要&#
Dezan Shira & Associates
To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.
DeHeng Law Offices
在海外并购交易中,定价机制常常是谈判的核心,也是并购交易文本中需要财务团队、律师团队、税务团队等着重确认的交易要素之一。
Duff and Phelps
In this edition of Valuation Insights, we look at some of the regulatory changes, report releases and market trends from the third quarter of 2018.
TMF Group
Here's why China's number one ranking for financial complexity is not as alarming as it may appear.
TMF Group
In our Financial Complexity Index 2018, China ranked as the most complex jurisdiction in the world for accounting and tax compliance.
TMF Group
China is ranked 7th in the world - the second most complex jurisdiction in Asia. Hong Kong remains the easiest place in Asia for accounting and tax.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This edition provides an overview of key regulatory developments in the past three months relevant to companies listed.
TMF Group
The new international accounting standards on treatment of leases will have a serious impact on the financials and operations of many companies in Hong Kong.
AZB & Partners
Fraud is a legal concept that is often easier to understand than to define. There are no exhaustive criteria that circumscribe fraud under Indian law. As an example, ...
TMF Group
India has implemented practices and reformed policies to improve the business climate for all investors.
Khaitan & Co
The MCA vide its circular dated 21 August 2019 clarified that appointed date as contemplated under Section 232(6) of the Companies Act 2013 can either be a specific calendar date or a date based on the trigger of a specific event.
Asit Mehta & Associates
Financial due diligence is a process through which financial professionals carry out an investigation and research on the financial matters and circumstances of the target firm and an analysis of various related factors.
Duff and Phelps
A new valuation guide exclusively focused on valuations associated with portfolio company investments has been released.
SKP Business Consulting LLP
Historically, the accounting principles have always kept most leases off the books. Such lease commitments were only required to be disclosed as notes to the financial statements.
Khaitan & Co
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
Singh & Associates
On 1ST March 2018 Union Cabinet approved the establishment and functioning of National Financial Reporting Authority, followed by approval by capital market regulator Securities Exchange Board of India.
TMF Group
At TMF Group India's offices, various efforts are underway to achieve this.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
Dhaval Vussonji & Associates
Revenue recognition is a cornerstone of accrual accounting system which determines the accounting period in which revenues and expenses are to be realized.
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NovoJuris Legal
There are other compliances, disclosure of methods of arriving at valuation for listed entities under SEBI (LODR) and Accounting Standards, which are we not touching upon.
Khaitan & Co
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
Singh & Associates
On 1ST March 2018 Union Cabinet approved the establishment and functioning of National Financial Reporting Authority, followed by approval by capital market regulator Securities Exchange Board of India.
Dhaval Vussonji & Associates
Revenue recognition is a cornerstone of accrual accounting system which determines the accounting period in which revenues and expenses are to be realized.
TMF Group
India has implemented practices and reformed policies to improve the business climate for all investors.
TMF Group
TMF Group's latest Global Business Complexity Index for the Accounting and Tax sector details the key trends affecting business complexity.
Khaitan & Co
The MCA vide its circular dated 21 August 2019 clarified that appointed date as contemplated under Section 232(6) of the Companies Act 2013 can either be a specific calendar date or a date based on the trigger of a specific event.
S.S. Rana & Co. Advocates
India is an increasingly favoured business hub offering numerous commercial opportunities.
SKP Business Consulting LLP
Earlier this month, .India's Central Board of Direct Taxation (CBDT) had vide notification dated 18 December 2018 prescribed timelines with respect to the furnishing of Country-by-Country Reporting
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