Types Of Enterprise In Vietnam || AS Auditing
Types Of Enterprise In Vietnam || AS Auditing - which is thetypes of enterprise in Vietnam.
The Content To Prepare Before Be Inspected For Transfer Pricing | AS Auditing
At present, transfer pricing inspection is one of the most important contents and accounts for the highest collection of tax authorities. Therefore, businesses that fall under the regulations on transfer...
Mergers and Acquisitions | AS Auditing
Recently, the domestic business sector in Vietnam is an area where the number of mergers and acquisitions (M&A) is vibrant. The synergistic value obtained from each merger and acquisition will help business...
Materiality in financial statements audit planning || AS Auditing
Why do auditors choose this criterion as a starting point in determining materiality and not the other criterion, and what ratio is appropriate?
Deductible Expenses – Correct and Full Understanding || AS Auditing
Determining deductible expenses when calculating corporate income tax is especially important, because it helps to reduce tax payable, limit the risk of tax arrears and penalties, and this is also a criterion...
EBITDA - Controlling The Loan Interest Expense | AS Auditing
in related transactions. Let’s review the formula firstly. EBITDA is equal to, Net profit from operations plus Loan interest expense plus Depreciation expense. EBITDA was born in 1980 in the...
The Definition Of Transfer Pricing || AS Auditing
.Transfer pricing is a matter of concern for businesses, but businesses often omit or do not know that they are required to declare and prepare documents related to transfer pricing.
The Fraud Triangle | AS Auditing
For the beginning of this topic, let’s consider the following situation: A child takes money from his/her parents without asking permission. So what do we need to discuss here? Firstly, the parents...
Chart of Accounts under the Vietnamese Accounting System (AS Auditing)
Chart of Accounts under the Vietnamese Accounting System (AS Auditing)
Residents and non-residents
Residents and non-residents -at the very first step, it is necessary to determine whether the individual is a "resident or non-resident".
