In topic II, we have learned the difference between consolidated and separate reports. Today, we learn topic 3 - Consolidated financial statement preparation. Firstly, we explore the school of consolidated...
Financial Derivatives || AS Audit - Financial derivatives are financial instruments whose value depends on an underlying asset, which has been previously issued.
Business managers and accountants often feel uncomfortable when their business profit and loss results are always different from the tax agency's profit and loss results when finalizing corporate income...
Borrowing and lending is common in businesses, depending on the purpose of using cash flow, the owner will decide the finance in the business. Today, we will not discuss about financial management in...
Tax topics are often difficult to understand, today I want to share with you the history of the Value Added Tax. In the nineteen fifty-four (1954), the French economist, Maurié Lauré devised the value-added...
When we talk about "Tax Haven", we think about countries or territories with minimal or no tax liability. So what do individuals and businesses come to “Tax Haven” to do? For individuals: "Tax...
My friends and I who were in the same lecture hall were engaged in the audit profession. Five years since graduation is enough for us to feel the favors and pressures that the profession brings. Now...
Today we will learn about the salary allowances that are not subject to personal income tax. Everyone who goes to work is entitles to receives salary, in addition to salary, we are also entitled to...
Special Consumption Tax is an indirect tax, levied on certain types of goods and services to regulate production, import, and limit social consumption. Historically, Special Consumption Tax appeared very...
Money is an indispensable means. Each individual earns money from different sources. All sources of money that individuals earn are called income. We will have to pay a part to the state budget with each...
