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Audit of Share-Based Payments

Share-based payments continue to feature as part of employee remuneration arrangements and other transactions entered into by Singapore companies, including, increasingly, SMEs. The relatively complex accounting requirements for these arrangements present specific challenges not only for preparers of financial statements, but also for auditors. Ng Kian Hui, Audit and Assurance Partner, BDO LLP, facilitated this topic among a group of practitioners at ISCA’s monthly technical clinic. Here are the highlights of the discussion.
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