Posted on February 28, 2019 by SK Tokyo Audit Corporation under DFK International, Japan, Key Audit Matters, The Japanese Institute of Certified Public Accountants
On July 5, 2018, the Business Accounting Council of the Financial Services Agency of Japan (‘FSA’) published the “Opinion on the Revision of the Auditing Standards” that contains the introduction of ‘Key Audit Matters (KAM)’ communication. KAM is the matter that is of most significance in the audit of the financial statements for a certain […]
Posted on February 18, 2019 by Taylor Leibow LLP under Canada, Canada's Controlled Private Corporations, Canada's individual tax system, DKF International, graduated tax system
The Canadian Federal Government began to introduce tax changes in 2015 and 2016 around the taxation of small businesses in an effort to prevent corporations from multiplying their ability to take advantage of the small business deduction. This deduction allows a Canadian controlled private corporation to be taxed at a low rate of tax on […]
Posted on January 31, 2019 by DSG Chartered Accountants Liverpool under DFK International, DSG Chartered Accountants, Great Britain, HMRC, UK, United Kingdom
The UK online tax return filing system was used by 9.9 million individual UK taxpayers in 2017/18, with 92.5% of returns being submitted electronically. Despite this, the UK government intends to go further with its digitalisation of the UK tax system. “Making Tax Digital” (“MTD”) is a key part of the UK government’s plans to […]
Posted on January 28, 2019 by Peter Kasanda under Clyde & Co., Microfinance Act 2018, Tazania
Written by: Peter Kasanda, Michaela Marandu, Tenda Msinjili and Imani Mselle. In this month’s legal briefing, we focus on the Microfinance Act 2018 and recent public notices issued by the Bank of Tanzania on Supervision of Microfinance Service Providers. BOT’s Notice In December 2018 the Bank of Tanzania (BOT) issued a public notice (the Notice) […]
Posted on January 17, 2019 by Shanghai CPA Firm under China
In these years, there are some significant changes in IFRS, such as IFRS 15 – Revenue from contracts with customers, IFRS 16 –leases and etc. They all have impacts on the Chinese market. The PRC GAAP has some subject changes to follow up with IFRS. 1. Distinguish continuous operating net profit with terminus operating net […]
Posted on November 21, 2018 by Keith Warburton under Bank Relationship, Cash Management, Corporate Treasury, Trade Banking
For many corporates, the signing of the all-important Factoring Agreement signals the end of much hard work in finding a Factored Receivables lender, gaining credit approval and negotiating the commercial legal terms and legals, after which a reliable and consistent stream of cash can be expected to flow into the company bank account every week. […]
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