Our collection of resources based on what we have learned on the ground
Resources
magazine
Introduzione alle zone di investimento in Asia
- May 2013
- Members Access
In questo numero di Asia Briefing, analizzeremo i vari tipi di zone economiche e aree per investimenti disponibili in Cina, India e Vietnam, illustrandone caratteristiche e vantaggi principali. Presenteremo poi una fotografia delle più recenti eco...
magazine
An Introduction to Development Zones Across Asia
- May 2013
- Members Access
The use of development zones in their different guises has been an effective model essentially brought to prominence by China over the past 25 years to help both foreign investors and domestic companies meet in a relationship that provides tax advant...
magazine
An Introduction to Audit in India
- April 2013
- Members Access
To coincide with the commencement of Indiaâs annual audit season, this issue of India Briefing Magazine provides an overview of Indian audit procedures for the non-audit foreign executive based in India, as well as for the CFO at the head office...
podcast
Asia Briefing Magazine, March & April 2013 Issue: "Expanding Your China Business...
- April 2013
- Free Access
Christian Fleming, former Managing Editor at Asia Briefing, a Dezan Shira alumni, discusses the evolution of China’s economic growth model compared to Vietnam and India as alternatives in the region.
infographic
Differences between Indian and International Accounting Standards
- April 2013
- Members Access
This table compares the differences between Indian accounting standards and International Accounting Standards (IAS)/International Financial Reports Standards (IFRS).
Q&A
How can a ?true and fair view? be achieved in Indian audit?
- April 2013
- Free Access
A “true and fair view” can only be satisfied if the financial statements are accurate and not misleading. The company can expect the auditor to have provided a true and fair view, if the following criteria are met: The accounts are pr...
Q&A
How many types of audit are there in the Indian system?
- April 2013
- Members Access
Generally, there are two main categories: Internal Audits; and Statutory Audits. Internal audits are conducted at the behest of internal management in order to check the health of a company’s finances, and analyze operational eff...
Q&A
Who can be an auditor of a company in India?
- April 2013
- Free Access
Only an independent chartered accountant or a partnership firm of chartered accountants can be appointed as the auditor of a company. The following persons are excluded from being qualified as company auditors according to the Companies Act: A bod...
Q&A
How should a company auditor prepare the audit report in India?
- April 2013
- Free Access
The company auditor is required to prepare the audit report as per the conditions set out in the Company Auditor’s Report Order 2003, which requires auditors to report on various aspects of the company, including, among other things, fixed asse...
Q&A
How should a foreign-invested entity prepare for annual audit in India?
- April 2013
- Free Access
There are a couple of steps that are recommendable for preparing annual audit in India. The foreign company should: Brief the auditors on the nature of your business, the background of it, the business activities you carry out and to what extent y...
Q&A
What should a foreign company expect auditors to perform for Indian audit?
- April 2013
- Free Access
The auditors should perform the following: They will verify whether the opening balances have been carried forward correctly from the previous year’s audited financial statements. They will examine the purchasing procedures and make sure th...
Q&A
What are the major taxes in India?
- April 2013
- Free Access
There are four major taxes for foreign-invested enterprise in India: Corporate income Tax; Goods and Service Tax Reform; Capital Gains Tax; and Others.
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