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...
Analysis of the Impact of Transfer Pricing Regulations on SMEs: Opportunities and Challenges in the Context of the New Legal Framework.
In the context of global economic integration, transfer pricing regulations are increasingly being updated and refined to ensure...
Pillar Two: Reshaping the global M&A landscape
The implementation of Pillar Two, the OECD’s global minimum tax initiative, is set to reshape the landscape of mergers and acquisitions...