Audit & assurance services

Every company is different - each case needs an individual solution. Because efficiency is an important factor in the quality and cost-conscious processing of an assignment, we always combine well-tested experience with an innovative and creative approach to each new case.

View our services

How can we help you?

Contact us by phone:

HCMC office: +84 28 3827 5026

Hanoi office: +84 24 3795 5353

Danang office: +84 23 6730 0020

or submit your questions, comments, or proposal requests.

Contact us

Non-current liabilities with covenants

Read more

IAS 01: Presentation of Financial Statements

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.
Read more

Investing in Vietnam

Read more

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

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.
Read more

Must-know IFRS regulations

Read more

How to account for repurchase agreement under IFRS 15

Read more

Basic of financial instruments

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.
Read more

Classification of Liabilities as Current or Non-current (Amendments to IAS 1)

On 23th January 2020, IASB issued Amendments to IAS 1 – Classification of Liabilities as Current or Non-current in order to modify and clearly define Current and Non-current Liabilities to correspond to reality. The amendments will be effective on or after 01 January 2023.
Read more

Determining lessee’s incremental borrowing rate under IFRS 16

At the commencement date, a lessee shall measure the lease liability at the present value of the lease payments that are not paid at that date. The lease payments shall be discounted using the interest rate implicit in the lease, if that rate can be readily determined.
Read more

Making materiality judgements when preparing financial statements

Materiality plays an important role in preparing and presenting Financial Statements (FS), so inappropriate applications will lead to present non-material information.
Read more

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

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.
Read more

IFRS News - July 2020

Assessing whether a change in payments due to COVID-19 is a lease modification. We have been made aware of changes in lease payments that have occurred or are expected to occur, as a result of the COVID-19 pandemic so the lease contract and accounting may be modified. Please follow the link below to download our full newsletter.
Read more

Overview of other comprehensive income (OCI)

Under definition of IAS 01: Incomes and expenses (include adjustments due to reclassify) are not allowed to record in profit and loss report as prescribed or allowed by other IFRS. Please follow the link below to download our full newsletter.
Read more

Fair value measurement

International Financial Reporting Standard 13 (IFRS 13) Effective date: 01 January 2013 Ministry of Finance officially approved the project "Application of international financial reporting standards in Vietnam" dated 16 March 2020, showing the deep integration process, especially in the field of accounting.
Read more

IFRS illustrative financial statements

RSM’s IFRS illustrative financial statements provide the consolidated financial statements of several entities across a range of structures. The financial statements are prepared in accordance with International Financial Reporting Standards. They are an invaluable resource for anyone involved in the preparation or audit of a financial report under IFRS.
Read more

Pages