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TAX
& ACCOUNTING/ BUDGETING |
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GLOBAL NORMING
International cooperation in taxation (May 2007) |
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HOW BIG A BITE?
Just how the changes to China’s tax code will affect business remains unclear. Plus: Our annual regional tax table. (May 2007) |
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TRUE CONFESSIONS
Korean accounting comes clean. (April 2007) |
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TRANSFER STUDENTS
Always a tricky subject, transfer pricing is getting serious attention from CFOs – and the taxman. (April 2007) |
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WHEN ACCOUNTANTS GO TO WAR
Battle of the accountants (Dec 2006/ Jan 2007) |
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WILL FAIR VALUE FLY?
Fair value reporting could change the basis of corporate finance. (October 2006) |
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DELAYED REACTIONS
Sarbanes-Oxley strikes again (June 2006) |
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LOST IN THE MAZE
The complicated windings of hedge accounting are causing a wave of restatements in the US. (June 2006) |
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HOLDING THE LINE
Asian governments tinker with tax regulations, but reforms continue to move at a glacial pace. (May 2006) |
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A TOUGH ACT TO FOLLOW
CFOs give their opinions on Sarbox, and what they would do to fix it. (Apr 2006) |
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DEEMED IF YOU DON’T
Pushing the IRS envelope (Apr 2006) |
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UNDERSTANDING CHINA
IFRS comes to China (Mar 2006) |
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BUDGETING IN THE REAL WORLD
Has the corporate world managed to tame the budgeting beast? We find out, in a new B&P survey. (Sep 2005) |
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CHINA'S
TAXMAN COMETH Foreign firms
in the PRC brace for higher rates and stricter audits. (May
2005) |
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LOOKING
FOR GAPS A new generation of
software programs is making it easier to assess internal controls.
(Apr 2005) |
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AIR
TRAFFIC CONTROL After uncovering
a major fraud in operations, Singapore Airlines introduced an
innovative system of internal controls. (Dec
2004/ Jan 2005) |
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COVER
STORY: A FAREWELL TO HISTORY Accounting
standards are increasingly requiring companies to measure their
assets and liabilities at fair value rather than historical
cost. The implications for CFOs will be great. (Sep
2004) |
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REGIONAL
TAX: LEVIES ON TIGERS
Regional growth and expansion is
making the taxman a little hungrier. (Jul/Aug
2004) |
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POINT
OF VIEW: LEARNING TO LOVE SARBOX
The hidden benefit of the
stringent US law is that, as a finance chief, it helps you uncover
the drivers of your business. (May
2004) |
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WORKING
CAPITAL: SCRUBBING THE NUMBERS Fourth-quarter
clean-ups have a knock-on effect. (Apr
2004) |
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FEATURE:
NEW WORLD ORDER
IASB chairman Sir David Tweedie
talks about developing a single set of accounting standards
for the European Union by March, and its convergence with US
rules. (Mar 2004) |
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FEATURE:
THEY MIGHT BE GIANTS
It's been nearly two years
since Arthur Andersen went under and the United States introduced
new regulations that would have repercussions on the auditing
profession across the globe. How have the Big Four audit firms
changed since then? (Feb
2004) |
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FEATURE:
STANDARDS BEARER
Paul Volcker, a heavyweight
in financial and accounting reform, weighs in on what's coming
Asia's way as the US market puts its house in order. In this
exclusive CFO Asia interview, Volcker, famous for his acerbic
remarks, talks openly about global accounting changes and the
US SEC. (Feb 2003) |
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FEATURE:
LIP SERVICE
Backsliding on corporate governance
issues is a long-established habit in many Asian countries.
Results of a survey by the Association of Certified Chartered
Accountants have given little hope for progress, except in China
where CFOs have made the strongest connection between finance
and best practice. (Dec 2002) |
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COVER
STORY: ACCOUNTABLE
The ideal of a global GAAP
- a series of principlese agreed upon by the US Financial Accounting
Standards Board and the International Accounting Standards Board
- will be a gradual evolution. but the one-size-fits-all approach
is in question, especially in Asia where economic differences
shape the rules. (Nov 2002) |
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ON
THE SAME PAGE
The convergence of international
accounting standards and US generally accepted accounting principles
continues apace, but is complicated by cultural and political
issues. But the need for global standards, as well as for innovations,
will continue to drive the rewriting of accounting standards.
(Jun 2002) |
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THE
NAKED TRUTH
With Singapore requiring quarterly
reporting in 2003, and the Stock Exchange of Hong Kong considering
a similar move, CFOs are less than happy. But the right tools,
with a little discipline, can ease this necessary, painful task.
(May 2002) |
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READY
TO POUNCE
With its high-octane growth
slowing on one side and foreign investment pouring in on the
other, China is hungrily looking at tax. The result is that
it will launch its biggest tax reform initiative and most aggressive
tax collection drive in decades. (Apr
2002) |
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FOR
GOOD REASON Downturn or not,
CFOs should heed a new regime of corporate reporting - the triple
bottom line of social, environmental and financial accounting.
(Sep 2001) |
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LIFE
IN A FISHBOWL Audit committees
in the US have been under intense scrutiny - and seem to be
the better for it. (Sep
2001) |
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DIRTY
MONEY The Asia Pacific region
is a magnet for money laundering. Difficult to trace and prosecute,
investigators find it difficult to tell just how much money
laundering goes on in Asia's financial centers. Many multinationals
are realizing the damaging effects of money laundering and are
tightening up practices that let corruption flourish.
(Jul 2001) |
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TIGHT
& TIGHTER Although tax
rates haven't moved much, many Asian finance ministries are
tightening up on collection. For CFOs without the option of
relocating to the Caymans, the best way to cope with Asia's
zealous tax authorities is simply a matter a planning. And good
tax planning, in fact, should do far more than simply keep the
tax bill low. (Apr 2001) |
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THE GREAT
DEBATE Paul Volcker, former
chairman of the US Federal Reserve Board and chairman of the
IASC's restructuring committee, referees the fight over global
accounting standards. (Dec/
Jan 2001) |
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THE
BIG SQUEEZE CFO Asia and Deloitte
Touche Tohmatsu's annual country-by-country survey of the region's
taxes. CFOs be warned: Asian governments are looking for ways
to make up for revenues lost in the economic downturn - and
corporate profits make easy targets. (Apr
2000) |
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THE
NUMBERS GAME With the year
2000 fast approaching, CFOs at Asian companies are scrambling
to buy new accounting software. Here's what's out there.
(Mar 1999) |
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THE GREAT EXPERIMENT
The biggest challenge for China’s move toward IFRS will be fair-value accounting. (May 2006) |
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PROTECTIONIST MEASURES
Preventing the fall of another accountancy (Apr 2006) |
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THEY CAN GET IT FOR YOU WHOLESALE
How third-party negotiators can help companies buy software at the best prices. (Mar 2006) |
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FEELING
THE PAIN
Are the benefits from Sarbanes-Oxley
worth the cost? (Jun 2005) |
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AUDITING
CHINA'S AUDITORS
A CFO
China survey reveals doubts about integrity. (Feb
2005) |
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THE
INSIDERS Following the corporate
scandals in America, the role of internal auditors has grown
significantly. (Oct 2002) |
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FEATURE:
WHEN TIES UNBIND Following
the fall of Andersen, the auditing industry is in turmoil. But
the demand for auditors has only increased. In response to the
Sarbanes-Oxley Act and heavy scrutiny from the US SEC, several
of the auditing profession's chief executives are trying to
influence the path of reform. (Oct
2002) |
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BEYOND
ENRON - WHAT COMES NEXT While
the collapse of Enron has so far had little impact on Asia,
US congressional rulings that come as a result will. Already,
a shift in investor sentiment is making Asian companies think
twice about how they handle off-balance-sheet liabilities. But
the question is: should the market decide, or should the US
government make regulatory changes that will have an impact
around the world? A group of regulators and industry standard-setters
come together to discuss what's necessary to prevent future
Enrons. (Apr 2002) |
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WEIRD
SCIENCE In Indonesia, many
corporate audits remain woefully inaccurate. (Apr
1999) |
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STRANGER
IN THE HOUSE Finance managers
are discovering that outsourcing internal audit can bring
real rewards. (Mar 1999) |
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WATCHING
THE WATCHERS Thailand starts
to get tough with auditors. (Nov
1998) |
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COPING WITH THE COST OF TRAVEL
Everywhere in Asia, hotel and other travel expenses are going through the roof. Here are strategies for making them more manageable. (June 2007) |
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WANTED: MORE SAVERS
The globe’s aging population could place more drag on the economy than originally thought. (May 2007) |
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BUYING INTO THE BUDGET
General managers should have more say over budgeting. After all, the numbers are theirs to meet. (Feb 2007) |
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PLANNING FOR THE BEST
Which delivers better results: A focus on budgeting or cost control? (Feb 2007) |
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SMARTER INSURANCE SHOPPING
More companies are changing carriers as insurance premiums go down. (Sep 2005) |
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THE FIVE-YEAR
ITCH If five-year plans become
meaningless only two years into the cycle, why should CFOs bother
crafting such a lengthy document? (Mar
2003) |
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A LITTLE
CLARITY PLEASE The traditional
approach to budgeting takes too long, creates barriers to fleet-footed
decision-making and fails to help companies deal with change
in an increasingly uncertain world. Small wonder Asia's CFOs
seek a better way. (Sep
2002) |
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BUDGETING
SOFTWARE: AN ACQUIRED TASTE The
latest generation of web-based budgeting and planning software
can help companies radically speed up the planning process,
even as they allow many more people to participate. They combine
budgeting, forecasting, analytics, business intelligence and
collaboration, and can import data points with ease, whether
from within an organization or without. About the only thing
the latest budgeting software can't do is make people use it.
(May 2002) |
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RE-INVENTING
THE BUDGET For many CFOs, budgeting
is an annual exercise in torture. In Europe, a handful of companies
are trying to take the pain out of the process. (Jul/Aug
1999) |
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THE GUESSING
GAME To improve the accuracy
of sales forecasts, some CFOs are tracking some rather unusual
indicators. (Jun 1999) |
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THE BUDGET
TRAVELER Cutting
the corporate T&E budget is an obvious target for cost-conscious
finance managers. But forcing senior executives to fly in the
back of the plane could make a CFO mighty unpopular.
(Apr 1999) |
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