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

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guide

Transfer Pricing in China 2016

Transfer Pricing in China 2016

Transfer Pricing in China 2016, written by Sowmya Varadharajan in collaboration with Dezan Shira & Associates and Asia Briefing, explains how transfer pricing functions in China. It examines the various transfer pricing methods that are available to ...

Q&A

What is a fapiao?

What is a fapiao?

A fapiao is the Chinese name for value-added tax (VAT) invoices that are administered by the tax authorities to monitor the tax paid on transactions.  Businesses are required to purchase fapiaos based on the sales revenue they believe that they ...

Q&A

What factors must an overseas parent company consider when translating the finan...

What factors must an overseas parent company consider when translating the finan...

Translating financial reports between an international parent company and a Chinese subsidiary can often be a fairly complex task.  Each company is required to follow specific accounting standards based on the country that they reside in.  ...

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.

infographic

Audit and Compliance Timeline for Companies Operating in the Philippines

Audit and Compliance Timeline for Companies Operating in the Philippines

A suggested timeline regarding the annual audit process for companies operating in the Philippines.

infographic

Current State of IFRS Adoption in ASEAN

Current State of IFRS Adoption in ASEAN

This infographic is about the current state of IFRS adoption in ASEAN, including Indonesia, Malaysia, Thailand, Philippines, and Singapore.

magazine

Annual Audit and Compliance in ASEAN

Annual Audit and Compliance in ASEAN

For the first issue of our ASEAN Briefing Magazine, we look at the different audit and compliance regulations of five of the main economies in ASEAN. We firstly focus on the accounting standards, filing processes, and requirements for Indonesia, Mala...

Q&A

Can enterprises use different exchange rates for different items in Vietnam?

Can enterprises use different exchange rates for different items in Vietnam?

Enterprises in Vietnam may now use different exchange rates for different items. In particular, assets and liabilities are converted into VND based on the exchange rate at the end of the period, while the equity of a company’s owner is converte...

magazine

Annual Audit and Compliance in Vietnam 2016

Annual Audit and Compliance in Vietnam 2016

In this issue of Vietnam Briefing, we address pressing changes to audit procedures in 2015, and provide guidance on how to ensure that compliance tasks are completed in an efficient and effective manner. We highlight the continued convergence of VAS ...

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