April 2021 Issue
Top Five Tax Considerations For 2021
As economies gradually recover, businesses must move beyond "survival mode". In particular, they need to pay attention to tax as erroneous tax treatments can result in significant penalties. Find out how to avoid potentially costly tax blunders in the cover story.
Employment Outlook For Accountancy And Finance
Employment outlook is expected to rally with the introduction of the vaccine worldwide. Much of the growth will focus on finance transformation and technology adoption, financial data analysis, and businesses partnering effectively with stakeholders in corporate, commercial and supply chains.
ISCA Budget Update Seminar
The Institute's signature Singapore Accountancy and Audit Convention series kicked off with the ISCA Budget Update Seminar. Themed "In It To Ace It", it provided delegates with an analysis of Budget 2021 and its tax implications, and the economic outlook for Singapore.
ISCA Adopts IESBA's Restructured Code And Inducements Provisions
Although the fundamental principles are unchanged, the Revised Code, which is effective 1 March 2021, is completely rewritten under a new structure to emphasise compliance with the fundamental principles, and the enhanced conceptual framework approach to identify, evaluate and address threats to such compliance.
Do Personal Traits Predict Misconduct?
Human beings tend to exhibit consistent behaviours across different domains. What, then, are the implications on the hiring, and talent retention, of accountants and auditors?
Reaping Global Gains
As someone who had relocated overseas very early in his career, Kwek You-Cheer, CA (Singapore), Chief Financial Officer, Asia Pacific, Data Center Group, Lenovo, shares his experiences and advice on exploring opportunities beyond Singapore.
Business Combinations Under Common Control (Part 2)
Continuing the discussion on BCUCC and how accounting standards need to address the gap in accounting for the BCUCC from the receiving entity's perspective, the article forwards a contextual approach in determining the accounting method on BCUCC for the receiving entity.