Shares and share options comprise a significant element of the total remuneration package of senior personnel, a trend encouraged by the current consensus that it…
Insights
Data Centers: Accounting and Audit aspect of Leases
21 Apr 2025Assurance
The rapid growth of data-driven industries has positioned data centers as critical infrastructure for businesses worldwide. These facilities not only host massive amounts of information…
Risk-Based Approach to Audit in International Landscape
13 Jan 2025Assurance
A risk-based approach to auditing financial statements involves identifying and assessing the ‘risk of material misstatement’ (RoMM) and responding to those risks to express an…
NFRA tightens its grip on the auditing profession
14 Nov 2024Assurance
A sound financial reporting system is a key contributor to economic development. The financial reporting system should be backed by strong standards (that are aligned…
SA 600 vis-á-vis ISA 600 on using the work of another auditor
06 Sep 2024Assurance
Companies expanding through acquisitions will generally have a lot of subsidiaries. These companies are required to prepare their standalone financial statements as well as consolidated…
Impairment of Non-Current Assets Under Different Frameworks
05 Sep 2024Assurance
General purpose financial statements of a Company that are so often used by various stakeholders such as the shareholders, prospective investors, regulators, employees, lenders amongst…
Alert
Reassessment Controversy - put to an end!
07 May 2022Tax
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