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Grant Thornton Vietnam would like to update to some notable contents of Decree 34/3022/ND-CP on extension for deadline of VAT, CIT, PIT, and land rental fee payment in 2022

Grant Thornton Vietnam would like to update to some notable contents of Decree 34/3022/ND-CP on extension for deadline of VAT, CIT, PIT, and land rental fee payment in 2022

Grant Thornton Vietnam would like to update to some notable contents of Resolution No.11 about the socio-economic recovery and development program and Decree No.15 about tax exemption and reduction policies

International Accounting Standard No. 36 (IAS 36) ‘Impairment of Assets’ is not a new Standard, and while many of its requirements are familiar, an impairment review of assets (either tangible or intangible) is frequently challenging to apply in practice.

IAS 36 ‘Impairment of Assets’ is not a new Standard, and while many of its requirements are familiar, an impairment review of assets (either tangible or intangible) is frequently challenging to apply in practice. T

The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’ which is effective for annual reporting periods beginning on or after 1 January 2018.

This newsletter sets out how an entity should determine if the transaction is a business combination, and whether it is within the scope of IFRS 3.

Decree No. 92/2021/ND-CP regulating the implementation of Resolution No. 406/NQ-UBTVQH15 of the National Assembly Standing Committee promulgating some incentives to support businesses and individuals affected by the Covid-19 pandemic.

IFRS 16 represents the first major overhaul of lease accounting in over 30 years. The Standard will affect most companies that report under IFRS and are involved in leasing, and will have a substantial impact on the financial statements of lessees of property and high value equipment.

This newsletter is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards with effective date from 1 January 2021.

This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.

In this newsletter in August 2021, Grant Thornton Vietnam would like to update some important tax and customs regulations that have been issued recently.

Resolution 68/NQ-CP dated 1/7/2021, Decision No. 23/2021/QD-TTg dated 07/07/2021 and Official Letter 1988/BHXH-TST detailing and guiding the procedures for applying supporting policies for businesses and employees facing difficulties due to the impact of the pandemic have been issued

In the newsletter of June 2021, Grant Thornton Vietnam would like to update our valued customers on important Tax and Customs policies that have just been issued recently.

In the newsletter of April 2021, Grant Thornton Vietnam would like to update our valued customers on important Tax and Customs policies that have just been issued recently.