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Please find the latest compilation of articles on consutancy column facilitated by RSM to discuss questions related to audit, accounting, tax, corporate finance,  business services, governance, risk management, internal audit, and internal control.

Managing Tax Risks on Outbound Investment

19 October 2017
The Indonesian tax implications of investments overseas by Indonesian tax residents (including expatriates) are not as    obvious as you might think.

The End of Tax Planning

19 October 2017
In recent months, a series of international agreements have been signed by the Government and regulations issued directed at minimizing tax evasion. These provoke the question – “Is this the end to tax planning?”

Innovate or Die!

19 October 2017
Too often we hear the term ‘innovate or die’,  off course we don’t want our business to die, and we choose to innovate. But do we really know how we embark this journey?

Revenue from contracts with customers

19 October 2017
ED PSAK 72 specifies the accounting treatment for all revenue arising from contracts with customers. It replaces all existing PSAK dealt with revenue recognition. The core principle in ED PSAK 72 is that an entity will recognize revenue at an amount reflects the consideration to which the entity expects to be entitled in exchange for transferring goods or services to a customer.

Change of the Impairment Model in Accounting Standards

19 October 2017
The new Accounting Standards now introduce a different impairment model. Under the new standard the impairment model used is the expected credit loss impairment model.

Managing Business Continuity

19 October 2017
Mostly Top level management still thinks that the Business Continuity  Management (BCM) is an IT issue and IT Organization is the one who is responsible to handle that.

Bank Financing Strategy

19 October 2017
Debt financing is often an important part of growing a business. While the process of obtaining debt financing is considered simple, there are basic issues that need to be understood and considered.

Football Stars as Intangible Assets

19 October 2017
Lionel Messi, Neymar, and Christiano Ronaldo respectively, were the world top three  football players. Transfer value of these players can be as high as EUR 200 Million.