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所得稅法第 25 條專案申請服務

03 11月 2014

所得稅法第 25 條專案申請服務

企業挑戰經營難題的治理之道

03 11月 2014

企業挑戰經營難題的治理之道

企業交接及文化傳承的智慧

03 11月 2014

企業交接及文化傳承的智慧

協助新創事業邁向成功之路

03 11月 2014

協助新創事業邁向成功之路

國際會計準則 IFRS 專案服務

03 11月 2014

國際會計準則 IFRS 專案服務

Asia Pacific tax January 2012

31 3月 2012

Asia Pacific tax January 2012

Asia Pacific tax April 2012

31 3月 2012

Asia Pacific tax April 2012

Liability or equity? - A practical guide to the classification of financial instruments under IAS 32

31 5月 2009

When an entity issues a financial instrument, it must determine its classification either as a liability (debt) or as equity. That determination has an immediate and significant effect on the entity's reported results and financial position. Liability classification affects an entity's gearing ratios and typically results in any payments being treated as interest and charged to earnings.

Deferred tax - A Chief Financial Officer's guide to avoiding the pitfalls

30 4月 2009

Preparation of financial statements under International Financial Reporting Standards (IFRS) requires the application of IAS 12 Income Taxes (IAS 12). IAS 12 is not new. However, for many finance executives, the concepts underlying the computation of deferred tax are not intuitive.

Financial Instruments on Display - Illustrative Disclosures and Guidance on IFRS 7

30 4月 2009

IFRS 7 Financial Instruments: Disclosures (IFRS 7) is not new - it came into effect for annual periods beginning on or after 1 January 2007. Nonetheless we think this guide is very topical. Experience has shown that IFRS 7 presents challenges, and two years of practical experience enables us to share our insights into the most problematic areas. Moreover, the global financial crisis has put the spotlight on the adequacy of risk and other disclosures concerning financial instruments.