The International Accounting Standards Board (IASB) is exploring how to help investors hold companies to account for acquisitions and improve the accounting for goodwill. A Discussion Paper titled Business Combinations—Disclosures, Goodwill and Impairment was released...
On 3 April 2020, the Organisation for Economic Co-operation and Development (OECD) published on its website an OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis (the guidance). Governments around the globe are taking increasingly...
The Central Provident Fund (CPF) Board has stepped up enforcement inspections on employers in recent years. Nearly S$2.7 billion in CPF arrears were recovered from employers within a five-year period from 2014 to 2018, whether through desktop audits, on-site audits or...
Promoting Tax Excellence by SIATPPage | 1Since the commencement of the Income Tax (Amendment) Act 2018and the Goods and Services Tax (Amendment) Act 2018on 12 November 2018 and 1 January 2019 respectively, the power of the Inland Revenue Authority of Singapore (IRAS)...
The iiBV, in collaboration with the International Valuation Standards Council, (IVSC), Institute of Valuers and Appraisers, Singapore (IVAS), Duff & Phelps, and Leadenhall is pleased to present “Impacts of COVID 19 on Business Valuations – Perspectives...
