Our collection of resources based on what we have learned on the ground
Resources
Q&A
Quali sono le alternative alla manodopera cinese?
- July 2014
- Free Access
Negli ultimi anni la concorrenza per la produzione finalizzata all’esportazione sta iniziando a farsi sentire nei diversi paesi asiatici, ove i costi fissi sono generalmente inferiori rispetto alla Cina. Due paesi che rappresentano una valid...
podcast
India?s new political party and its economic implications presented by Chris Dev...
- July 2014
- Free Access
Chris Devonshire-Ellis, Founder of Dezan Shira & Associate, provides insight into the political consequences of Modi's new government in India and its economic implications towards western investors
Q&A
Quali aree di libero scambio sono presenti in Asia?
- July 2014
- Free Access
L’accordo ASEAN-Cina (ASEAN-Cina Free Trade Zone o ACFTA) è una convenzione tra la Cina e i 10 paesi membri dell’ASEAN. Tale convenzione azzera le tariffe su 7881 categorie di prodotti (90% dei prodotti importati). Questo azzera...
Q&A
Qual il maggior vantaggio di avere una societ con base nell?area ASEAN?
- July 2014
- Free Access
Una società con base nell’area ASEAN può trarre vantaggio non soltanto dalla riduzione delle imposte e dal libero scambio tra i paesi membri, ma anche da quelle attraenti convenzioni contro la doppia imposizione e per il libero...
Q&A
Cos? la Regional Comprehensive Economic Partnership (RCEP)?
- July 2014
- Free Access
La RCEP è un blocco commerciale di 16 paesi il quale includerà i 10 membri dell’ASEAN più Cina, India, Giappone, Corea del Sud, Australia e Nuova Zelanda. Una volta reso effettivo, avrà come effetto l’abbass...
podcast
India Briefing Magazine February 2014 Issue:Taking advantage of India FDI Reform...
- July 2014
- Free Access
Gunjan Sinha, Dezan Shira alumna, discusses the recent changes in FDI regulations in India and how to benefit from them.
podcast
India Briefing Magazine, April 2014: An Introduction to India's Audit Process
- July 2014
- Free Access
Gunjan Sinha, Dezan Shira alumna, discusses the annual audit process in India. She covers the auditing objectives, major types of audits, IFRS/IAS convergence, as well as how to detect fraud along with key consideration a foreign investor should take...
infographic
Key differences between the IFRS/IAS and current India AS
- June 2014
- Free Access
This infographic details the key differences between the International Financial Reporting Standards/International Accounting Standards and the current Indian Accounting Standards.
Q&A
What are the two primary objectives associated with annual audit in India?
- June 2014
- Free Access
There are two primary objectives associated with annual audit in India. The first objective is for auditors to report to shareholders and the government whether or not the company’s balance sheet provides a true and fair reflection of its state...
Q&A
Are audit compulsory under Indian law and who are qualified to conduct annual au...
- June 2014
- Members Access
Audits of company accounts have been compulsory in India since the passing of the first Companies Act in 1913. Since then, the Institute of Chartered Accountants of India (ICAI), a statutory body established under the Chartered Accountants Act, 1949,...
Q&A
Why is it useful to conduct audit in India?
- June 2014
- Free Access
Other than complying to relevant laws mandating for audits, the importance of the audit process cannot be understated, as the results can be used for the following purposes: Helping investors know the financial health of the company; Assuring the...
Q&A
What does the financial statement of a company in India entail?
- June 2014
- Members Access
The financial statements should include a balance sheet, profit & loss account, cash flow statement and notes to accounts. Ensuring a company’s balance sheet provides a true and fair reflection of its current state of affairs requires an a...
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