Category Archives: Audit

Proposed updates to IFRS for SMEs®

Proposed updates to IFRS for SMEs

The IFRS for SMEs Accounting Standard will be updated by the International Accounting Standards Board (IASB) of the IFRS Foundation to reflect updates to the full IFRS Accounting Standards while maintaining the Standard’s applicability for small and medium-sized enterprises. The IASB’s recommendations include simplifying requirements based on IFRS 13 Fair Value Measurement and IFRS 15 […]

What is ESG investing

What is ESG investing

What is ESG investing A set of criteria for a company’s conduct known as environmental, social, and governance (ESG) investing is used by socially responsible investors to evaluate possible investments. Environmental Corporate climate policy, energy use, waste disposal, pollution, the preservation of natural resources, and the treatment of animals are a few examples of environmental […]

Small Company Concept for Audit Exemption

법정 감사

With the Small Company Concept implemented by ACRA, a company whose financial years beginning on or after 1 Jul 2015 can still be exempted from audit even though it is not an exempt private company. This concept has further increased the threshold for a company having to be audited. Despite this, business owners have go […]