IFRS 3 โ “Business Combinations”โ-Auditors Approach
IFRS 3 โ “Business Combinations”โ- Auditors Approach By Adil Khan Manager Audit and Assurance Services,Mazars Abu Dhabi, UAE IFRS 3 and IFRS 10 are the most complicated standards for the audit profession (complex groups) and supplements each other. This article should not be used…
The Fraud tree-Financial Statement Fraud-Part-3
The Fraud tree-Financial Statement Fraud-Part-3 Occupational Fraud and Abuse Classification System Source:โ2020ย Report to the Nations. by the Association of Certified Fraud Examiners ACFE Contributed By By Alia Noor, FCMA, CIMA, MBA, Oxford fintech programme, GCC VAT Comp Dip,COSO Framework. Associate Partner Ahmad Alagbari Chartered Accountants,…
Why is the Land Registry important?
Why is the Land Registry important? Contributed by Dr. Donald Macfarlane, Partner at SBP Law, UK source : Qredible.co.uk The Romans were first ones who introduced a basic form of land registration which included both ownership and productivity were concerned. It was on this…
Fraud Triangle vs Integrity Triangle
Fraud Triangle vs Integrity Triangle By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager,ย Presidency of the Government, Tunisia. While the Fraud Triangle explains what motivates fraudsters, the Integrity triangle emphasizes the values that encourage people to do what is right for the organization….
Management Accountants as Consultants. A Way Forward
Management Accountants as Consultants. A Way Forward. By Qamar Hussain, President of CMA Toastmasters Club, UAE, Business Analyst National Cement Factory, UAE Inside every Management Accountant is a business consultant and deeper inside is the desire to be an entrepreneur. However, running a business…
The implosion of a Fintech superstar – the case of the German wirecard
The implosion of a Fintech Superstar โ the current case of German wirecard ย By Prof. Dr. Carsten Bartsch, Germany Managing Partner of DB&P The past two weeks have seen incredible events โ both for the German stock market as well as for the German…
I am haunted by a zombie ….are you too?
Zombie Companies Are Multiplying and Fueling New Risks.
Even before the Covid-19 crisis, a decade of low interest rates helped to fuel a rise in the number of โliving deadโ: companies unable to cover their debt-servicing costs from profits in the long term.
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