Our collection of resources based on what we have learned on the ground

Resources

Q&A

Why would an employee choose restricted stock units (RSUs) over monetary bonuses...

Why would an employee choose restricted stock units (RSUs) over monetary bonuses...

Restricted stock units (RSUs) are convenient forms of compensation that offer an array of benefits to employees seeking long-term employment with a company.  This form of company stock is disbursed to an employee based on level of performance an...

partner-publication

Asia Light Manufacturing Outlook: February 2016

Asia Light Manufacturing Outlook: February 2016

The February 2016 Issue of the Asia Light Manufacturing Outlook report is a 4-5 page executive-ready assessment and outlook designed to help companies anticipate labor risks and dynamics across key manufacturing countries in Asia. Countries of covera...

podcast

E-commerce in China

E-commerce in China

Sabrina Zhang, China National Tax Partner at Dezan Shira & Associates' Beijing office discusses the e-commerce industry in China.

Q&A

What is the audit process for small medium enterprises in Singapore?

What is the audit process for small medium enterprises in Singapore?

According to World Bank’s Ease of Doing Business Index, annual audit and compliance in Singapore is less burdensome for investors than in many other ASEAN countries especially for small medium enterprises (SMEs). Once SMEs qualify as Exempt Pri...

Q&A

What is the one difference between Thai Financial Reporting Standards and IFRS?

What is the one difference between Thai Financial Reporting Standards and IFRS?

The industry-specific financial instrument standards are different in IFRS and the Thai Financial Reporting Standards. However, the Thai Federation has announced two additional upcoming updates, namely the adoption of IFRS one year after its effectiv...

Q&A

In Thailand, in the majority of cases, companies must be audited by an independ...

 In Thailand, in the majority of cases, companies must be audited by an independ...

All companies, be it traded or not, must be examined and certified by an independent certified auditor. The only exception to this rule are the financial statements of a registered partnership under Thai Law, whose total capital, assets, and income a...

Q&A

What is the penalty for foreign companies who are late in submitting their audit...

What is the penalty for foreign companies who are late in submitting their audit...

All foreign companies have to submit their audited financial statements within five months or 150 days of the end of the fiscal year. If one company is overdue the deadline, this failure may result in a penalty of up to THB 100,000 (US$3,000).

Q&A

What are the rules for external auditors in the Philippines?

What are the rules for external auditors in the Philippines?

According to Securities Regulation Code (SRC) 68, all companies have to submit their financial statements along with an auditor’s report issued by an independent auditor. This external auditor has to be rotated every 5 years. In the case of an ...

infographic

Audit and Compliance Timeline for Companies Operating in Indonesia

Audit and Compliance Timeline for Companies Operating in Indonesia

This infographic is about the audit and compliance timeline for companies operating in Indonesia.

infographic

Audit and Compliance Timeline for Companies Operating in Indonesia

Audit and Compliance Timeline for Companies Operating in Indonesia

This infographic is about the audit and compliance timeline for companies operating in Indonesia.

infographic

Audit and Compliance Timeline for Companies Operating in Malaysia

Audit and Compliance Timeline for Companies Operating in Malaysia

This infographic shows the timeline for the annual audit process in Malaysia.

infographic

Audit and Compliance Timeline for Companies Operating in Thailand

Audit and Compliance Timeline for Companies Operating in Thailand

This infographic shows the suggested timeline regarding annual audit for companies operating in Thailand.

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