National Assembly Passes Resolution on Mechanisms and Policies for Private Economic Development
On the morning of May 17, with 429 out of 434 deputies present voting in favor, the National Assembly passed a resolution on several...


Preparation of financial statements for entities which are not a going concern – a practical guide
Almost all IFRS-compliant financial statements are prepared on the going concern basis. This assumes that the entity will continue in...


Seminar “Transfer Pricing – Updates from the Tax Authority’s Perspective 2025"
On the afternoon of May 8, 2025, RSM Vietnam’s Hanoi office, in collaboration with the Management Board of VSIP Industrial Park in Hai...


Advance Pricing Agreements (APAs): A Risk-Reduction Solution for Transfer Pricing in Vietnamese Enterprises
An Advance Pricing Agreement (APA) is a prior agreement between a business and the tax authority on the transfer pricing methodology for...


Webinar "Mastering Consolidated Financial Statements from Scratch" – A Great Success
On the afternoon of April 24, 2025, RSM Vietnam – Hanoi Office successfully hosted the webinar titled “Mastering Consolidated Financial...


The Importance of Consolidated Financial Statements in Corporate Governance
As Vietnamese enterprises continue to expand in scale, the parent-subsidiary company model has become increasingly common. Consolidated...


DECREE NO. 90/2025/ND-CP AMENDING AND SUPPLEMENTING ANUMBER OF ARTICLES OF DECREE NO. 17/2012/ND-CP OF A NUMBER OF ARTICLES OF THE LAW ONINDEPENDENT AUDIT.
Article 1. Amendments and supplements to a number of points and clauses of Article 15 of Decree No.17/2012/ND-CP are as follows: 1. Add...


What is a consolidated financial statement? How it differs from a separate financial statement
In the context of economic integration and the diverse growth of corporate groups, financial statements play a crucial role in providing...


Common Mistakes in Transfer Pricing and How to Address Them Effectively
In the context of global economic integration, transfer pricing transactions between enterprises have become increasingly complex and are...


Reciprocal Tariffs Newletter_RSM Vietnam
In the early morning of April 3, 2025, U.S. President Donald Trump officially announced the United States' reciprocal tariff policy on...


ESG Assessment Tool: Why Is It Important for Businesses?
In the context of a rapidly changing global economy, the factors of Environmental , Social , and Governance , commonly known as ESG, have...


The Impact of Digital Transformation on Transfer Pricing Management: Opportunities and Challenges in the Digital Era
Amid the global surge of digital transformation, not only traditional industries but also the fields of taxation and finance are...

