Assurance updates

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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