/leadership-personal-development/istock-1049824998-c.jpg?sfvrsn=3865afcc_2)
.jpg?sfvrsn=d4038e84_0)
/courses/istock-1140691163-c.jpg?sfvrsn=24ccc519_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_2)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/professionals/istock-845530100-c.jpg?sfvrsn=46efdedd_2)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
June 2022 Issue
Every Generation Counts
As the national accountancy body driving the advancement of the accountancy profession together with over 33,000 members across industries and demographics, ISCA stays relevant to all our members in the different stages of their career. Marking our 59th anniversary this June, we celebrate with the vigour of our youngest member in the ISCA Youth Associate programme and look ahead with the wisdom of one of our most senior members.
Read More
integrating ESG Into Risk Management
Stakeholders are increasingly assessing businesses based on their non-financial impact to ensure that they have a purpose beyond profit – a purpose that also benefits society. As more organisations commit to an ESG agenda, they need to be functionally set up so that they can adequately respond to, and deal with, ESG-related opportunities and issues.
Read More
Overcoming The Challenges In Green Financing
As enterprises ride the sustainability wave on the back of strong government support and an established financial industry, they must also be aware of the challenges and risks. These range from greenwashing to a lack of standard measurements and independent assurance regarding sustainability, and a lack of quality data in green financing.
Read More
Shedding Light On Audit Vs Non-Audit Fees
Auditor independence is a topic under constant scrutiny due to the potential impact on the quality of audit work carried out by the auditor. As such, questions arise if auditors provide non-audit services, or if non-audit fees exceed 50% of the audit fees. The availability of more relevant information from companies will frame issues in the right perspective and result in more informed decision making, for the benefit of all parties.
Read More
A New Business Philosophy
Integrated thinking is a management philosophy that unites the constituent parts of an organisation and focuses the whole organisation on value creation for the enterprise and its key stakeholders. The Integrated Thinking Principles provide a structured framework which guides businesses to frame their responses to the needs of the environment.
Read More
Don's Column: Is This The End Of The Matching Principle?
Matching is often regarded as the expense recognition principle, where expenses are matched with associated income for the period to determine the period’s profit or net income. But the Conceptual Framework for Financial Reporting (2022) uses a different recognition criterion for expenses.
Read More
Dissecting Singapore Tax Cases 2021
In a webinar organised by the Singapore Chartered Tax Professionals, accredited tax professionals shared their insights into two notable tax cases in 2021: Skyventure VWT Singapore Pte Ltd v Chief Assessor and Another and Another Matter [2021], and GDY v Comptroller of Goods and Services Tax [2021].
Read More