Continuous Auditing and Continuous Monitoring - KPMG

Taxation of Cross-Border Mergers and Acquisitions

• real Property Gains tax act, 1976 (rPGt act), which is imposed on profits from the disposal of real properties in Malaysia and shares in real property companies (rPC) • Petroleum (Income tax) act, 1967, which is imposed on profits from petroleum operations

  Property, Gain, Real, Real property, Real property gains tax

Illustrative financial statements - home.kpmg

on 1 January 2012 (‘currently effective’ requirements). IFRSs that are effective for annual periods beginning after 1 January 2012 (‘forthcoming’ requirements) have not been adopted early in preparing these illustrative financial statements. However, certain forthcoming requirements have been introduced in the explanatory notes in a

  Testament, Financial, Financial statements

Illustrative financial statements - home.kpmg

The information contained in these illustrative financial statements is of a general nature relating only to private investment companies only and

  Testament, Financial, Financial statements

Moving to the cloud key considerations - home.kpmg

Cloud computing is a market that is evolving and expanding rapidly. When thinking about cloud computing there are many non-functional dimensions which should be taken

  Evolving

Guide to annual financial statements – IFRS 15 supplement

Contents. About this supplement 1 About IFRS 15 2 Statement of financial position 8 Statement of profit or loss and other comprehensive income 10

  Ifrs

Brexit strategy implementation - home.kpmg

Company Luxembourg Ireland Germany The Netherlands Belgium France Spain Macquarie Group Markel Market Axess Marshall Wace Merian Global Investors MFS Investment

  Kpmg

South Quay Building - home.kpmg

Switchboard: 020 7311 1000 Visiting or travelling to South Quay Building Car Due to the heavy traffic congestion in and around London, we would recommend you

  Kpmg

Cayman Islands Economic Substance Legislation in Effect

Cayman Islands Economic Substance Legislation in Effect On December 27, 2018, the Cayman Islands released the anticipated EU Economic Substance

  Islands, Cayman islands, Cayman

Impacts on the construction industry of the new revenue ...

Contents The devil is in the detail 1 1itical judgements at contract inception Cr 2 1.1re-contract costs P 2 1.2 Contract performance obligations 3

IFRS compared to US GAAP: An overview - home.kpmg

The SEC’s next move. The IASB and the FASB have publicly stated that convergence, as a strategy for achieving a single set of high-quality global accounting standards, will come to an end when they publish their partially converged

Fraud Risk Management – providing insight into fraud ...

Fraud Risk Management 5 A 360o approach to fraud risk management: The anti-fraud controls roadmap “Continuous Improvement: Diagnose, Detect and Respond” Steps Generally Include – “To think, we know and understand all risks around us is misleading, to think we can manage all of them, if they hit us, is an illusion, and to

  Management, Risks, Into, Fraud, Insights, Providing, Fraud risk management, Fraud risk management providing insight into fraud

Public Financial Management Risk Assessment Framework ...

Public Financial Management Risk Assessment Framework (PFMRAF) Manual ... The opportunity to combat the abuse of public power for private gain, fraud and ... (Chapter 3) and provide insight into strategic opportunities for change or let us know that now is not the

  Management, Risks, Risk management, Into, Fraud, Insights, Insight into

Internal Oversight Division - WIPO

Changes in audit needs in line with the organizational structure and risk appetite are taken into account in determining the sufficiency of audit staff in IOD. 12. In accordance with the mission of internal auditing adopted by the IIA - to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight

  Internal, Risks, Division, Oversight, Into, Insights, Providing, Wipo, Providing risk, Internal oversight division

What Makes a Good Audit?

Good risk assessment and planning pays particular attention to the following attributes: • Audit planning . Risk assessment. procedures should be based on the inherent (or gross) risk, i.e. before the operation of controls and without any preconceptions, for example about the integrity of management. The risk assessment must take account of the

  Management, Risks

ANALYTICS IN INSURANCE - Avanade

Product/Risk: Analytics can be harnessed to achieve more granular exposure analysis, enhance product design, improve underwriting, enable better pricing precision, and more efficiently and effectively adjudicate claims. Analytics are especially vital to address claims fraud. The result – increased profitability of the core business.

  Risks, Fraud