Our collection of resources based on what we have learned on the ground
Resources
infographic
Documents to be Maintained for Financial Statements by Type of Transaction
- January 2017
- Free Access
This infographic shows the documents that need to be maintained for financial statement by type of transaction.
podcast
Annual Audit in China
- January 2017
- Free Access
In this podcast, Fabian Knopf, Senior Associate at Dezan Shira & Associates, provides insights into China's annual audit process.
magazine
Implementing Internal Policies in Russia
- December 2016
- Members Access
This issue of Russia Briefing discusses internal audit, covering topics including health and safety standards, compliance, HR standards, and security regulations. A couple of years ago, legislation introduced obligatory internal controls for each and...
videographic
Steps on How to Pay Corporate Profit
- December 2016
- Free Access
This prezi explains crucial steps on how to pay corporate profit.
magazine
Accounting and Bookkeeping in Vietnam
- November 2016
- Members Access
In this issue of Vietnam Briefing, we outline the basic framework of accounting applied in Vietnam and provide guidance on how to ensure compliance. We discuss existing Vietnamese accounting standards, highlight differences between Vietnamese and int...
magazine
Analyse de la Réforme de la TVA en Chine
- November 2016
- Members Access
Début 2012, la Chine a débuté une réforme massive de son système fiscal en lançant le remplacement de sa “taxe sur les affaires” (“business tax” ou “BT”) par la taxe sur la valeur ajoutée (“TVA”). Avant cette réforme, la TVA n...
Q&A
What government bodies in Vietnam deal with the creation and approval of account...
- November 2016
- Free Access
Vietnam’s Law on Accounting, passed in 2003, delegated a significant portion of the responsibilities pertaining to accounting and bookkeeping regulations to the Ministry of Finance. Serving under the Ministry of Finance is the Department ...
Q&A
As of 2016, where must companies operating in Vietnam file their annual financia...
- November 2016
- Free Access
Enterprises operating in Vietnam are required to file annual financial statements 90 days after the close of the annual accounting period. As of 2016, it is necessary for annual finalization to be submitted to three Vietnamese government office...
Q&A
How long should an enterprise operating in Vietnam retain relevant documentation...
- November 2016
- Members Access
Enterprises operating in Vietnam are required to retain certain documentation for periods of five or ten years, while other documentation must be retained indefinitely. The government of Vietnam requires that a company retain all documents used...
Q&A
In what areas do Vietnamese Accounting Standards (VAS) deviate from Internationa...
- November 2016
- Members Access
Vietnamese Accounting Standards (VAS) differ from International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) through out of date standards, ineffective implementation, and issues regarding translation. The I...
Q&A
When will the Accounting Law of 2015 go into effect, and what impact will it hav...
- November 2016
- Members Access
The Accounting Law of 2015 was passed on November 30, 2015, and is set to go into effect on January 1, 2017. This law will act as an update to the Law on Accounting of 2003, and although the changes to the law are not substantial, changes have ...
magazine
Evaluating China's VAT Reform
- November 2016
- Members Access
At the beginning of 2012, China began a massive overhaul of its tax system by initiating the replacement of business tax (BT) with value-added tax (VAT). Prior to the reform, VAT was levied only on the sale and import of tangible goods and on the pro...
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