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Accountant’s report is required on client account when the solicitor renew his license. The audit of client account must follow the...

The new Accountants Act effective on 1 March 2021. One area regarding Tax calculations for the purpose of preparing accounting entrie....

To prepare a forecast must be realistic and achievable. The assumptions need to be supported by factual information such as historical...

Wishing all a prosperous year of Ox. Plan ahead, you can control towards success.

Digitalisation is to apply the technology to automate the process instead of manual. This can help to improve the efficiency and...

When a holding company with a subsidiary or subsidiaries, it needs to prepare consolidation and issue consolidated financial statements...

In accounting, there are vast accounting data. Most of the company thought that accounting data just used for prepare historical...

In Singapore, a company can file issued capital amount and with capital not paid yet. So just file paid amount as zero. The Bizfile...

For company incorporated in Singapore with limited liabilities in share, the shares issue must be paid up if the terms determined as such....

謀劃策略，決勝千里之外。

今天年總算不過不失地結束。明年見。

The systematic way to design audit procedure should start from assertions. We need set what assertion to ascertain. The steps are: 1)...

Nominal amount means amount without taking into account of inflation in forecast. Then, in discount rate also not add the inflation...

Enterprise value is the market capitalisation of ordinary shares plus preferred shares and debts minus cash and cash equivalent. It is...

In auditing related party balances or transaction, to substantiate the transaction is vital procedures. Although confirmation is a...

Audit planning is a key process to identify the risk area, then we can analyse it in term of accounting problem, audit execution problem,...

The key area in audit of construction contract is the measurement of percentage of completion for recognition of Revenue over time. The...

When considering unadjusted error in audit, we need to take into account last year unadjusTed error into current year. The unadjusted...

The objective of business valuation is to identify the hidden value behind the the success of the business. It is about to identify the...