Assurance updates

IAS 01: Presentation of Financial Statements

30 May 2022
Our newsletter covers IAS 01 - presenting financial statements in accordance with IFRS, so you can comprehend the most common requirements when preparing financial statements under IFRS.

Amendments to IAS 12: Deferred tax related to assets and liabilities arising from a single transaction

22 June 2021
IASB has issued Amendments to IAS 12 to require companies to recognize deferred tax on particular transactions that, on initial recognition, give rise to equal amounts of taxable and deductible temporary differences.

Basic of financial instruments

13 January 2021
What are the basics with regards to financial instruments? A financial instrument is defined as any contract that gives rise to: A financial asset of one entity and A financial liability or equity instrument of another entity Please follow the link below to download our full newsletter.

The influence of COVID-19 on the preparation, presentation and approval of FS

11 August 2020
The spread of COVID-19 epidemic in the world is still complicated, causing severe difficulties and challenges for businesses in many fields. This has led to some notable issues in preparing, presenting and approving the financial statements. Please follow the link below to download our full newsletter.

IAS 36 Impairment of assets

2 January 2020
The objective of IAS 36 Impairment of assets is to make sure that entity’s assets are carried at no more than their recoverable amount.

IAS 41 Agriculture

20 November 2019
Agriculture is an important economic sector in Vietnam, though, so far, Vietnam has not had an Accounting Standard that defines basic accounting concepts in specific agriculture, such as cultivation, guidelines related to agriculture accounting are few and not specific.

Audit Newsbrief - July 2019

29 July 2019
In this newbrief, there are some notable points: Recognition capitalization of borrowing cost The principles of preparation and presentation of current and non-current asset items on statement of financial position   Please follow the link below to download our full newsletter.

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