December Bonus | As Auditing
Today we will learn about whether the December bonus is required to be paid to employees and understand properly about the December bonus. Currently, Vietnamese law does not regulate and recognize the...
Expenses with norms when calculating corporate income tax || AS Auditing
Expenses with norms when calculating corporate income tax || AS Auditing - As you know: "Corporate income tax" is an important tax in the tax system of countries. Corporate income tax is not only important...
Deferred corporate income tax || AS Auditing
Deferred corporate income tax - Deferred corporate income tax can be understood as the amount of corporate income tax incurred in this period but deferred to the following periods,
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...
