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

Resources

podcast

Asia Briefing Magazine, May 2013 Issue: ?An Introduction to Development Zones Ac...

Asia Briefing Magazine, May 2013 Issue: ?An Introduction to Development Zones Ac...

Chris Devonshire-Ellis, Founder of Dezan Shira & Associates, discusses the various types of development zones available in China, India and Vietnam specifically, as well as their key characteristics and leading advantages.

infographic

Application Procedures: Investing in Special Economic Zones in India

Application Procedures: Investing in Special Economic Zones in India

The flow chart outlines the application process of investing in India's special economic zones.

magazine

Introduzione alle zone di investimento in Asia

Introduzione alle zone di investimento in Asia

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

An Introduction to Development Zones Across Asia

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

An Introduction to Audit in India

To coincide with the commencement of India’s 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...

Asia Briefing Magazine, March & April 2013 Issue:

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

Differences between Indian and International Accounting Standards

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?

How can a ?true and fair view? be achieved in Indian audit?

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?

How many types of audit are there in the Indian system?

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?

Who can be an auditor of a company in India?

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?

How should a company auditor prepare the audit report in India?

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?

How should a foreign-invested entity prepare for annual audit in India?

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...

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