TIAG® – 全球獨立會計師事務所聯盟
1. ESTABLISH AND DEFINE THE RELATIONSHIP WITH THE CLIENT 1.1 Inform the client about financial planning and the financial planning professional's competencies. The financial planning professional informs the client about the financial planning process, the services the financial planning professional offers, and the financial planning professional's competencies and experience. 1.2 Determine whether the financial planning […]
Return on equity (ROE) is a closely-watched number among knowledgeable investors. It is a strong measure of how well a company's management creates value for its shareholders. The number can be misleading, however, as it is vulnerable to measures that increase its value while also making the stock more risky. Without a way of breaking down […]
The common differences between Taiwan-IFRSs and R.O.C. GAAP are summarized below: Consolidated Balance Sheet a) Classifications of deferred income tax asset/liability and valuation allowance Under R.O.C. GAAP, a deferred tax asset and liability is classified as current or non-current in accordance with the classification of its related asset or liability. Deferred income tax assets […]
Taiwan Accelerator (TA) is the first seed accelerator in the country, providing startups in each cohort with capital, mentoring, training, professional services, and opportunities to market themselves to global investors and business partners. Seed Capital Founded in October 2016, Taiwan Accelerator (TA) is the first seed accelerator in the country, hosting two batches a year. Every selected startup receives […]
Investment Flow Chart（Establishment of New Enterprise） Investment Flow Chart (Establishment of New Enterprise): STEP 1. The investment inquires and provides the correlation service Industrial Development & Investment Center ,MOEA. STEP 2. Apply for reservation of company name and business scope Enterprise: Central Region Office, MOEA / Business firms: Local city or county government. STEP 3. […]
A public company's internal control systems shall comprise the following constituent elements: Control environment: Control environment is the basis of the design and implementation of internal control system across the company. Control environment encompasses the integrity and values of the company, governance oversight responsibility of the board of directors and supervisors, organizational structure, assignment of […]
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