All
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KV0023-FRC guidance for companies and auditors during Covid-19 crisis
IFAC Knowledge Value sharing
https://www.frc.org.uk/news/march-2020-(1)/frc-guidance-for-companies-and-auditors-during-cov
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KV0022-COVID-19 Resource webpage
IFAC Knowledge Value sharing
COVID-19 Resources from IFACs Network https://www.ifac.org/knowledge-gateway/series/covid-19-resources-ifacs-network
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KV0021-Impacts of COVID-19 on reporting entities and auditors
IFAC Knowledge Value sharing
https://www.intheblack.com/articles/2020/03/13/impacts-of-covid-19-on-reporting-entities-and-authors
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KV0020- Coronavirus crisis: implications on reporting and auditing
IFAC Knowledge Value sharing
https://www.accountancyeurope.eu/publications/coronavirus-crisis-implications-on-reporting-and-auditing/
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KV0019- How the coronavirus may affect financial reporting and auditing
IFAC Knowledge Value sharing
https://www.journalofaccountancy.com/news/2020/mar/how-coronavirus-may-affect-financial-reporting-auditing-23087.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=18Mar2020
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Overview of Statutory Framework for Auditing and Assurance
Overview of Statutory Framework for Auditing and Assurance
The Company Act, as specified by the Ministry of Economic Affairs (MOEA), requires all companies (The companies with less than NT$30 million in the value of common stock, with less than NT$100 million...
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Overview of Statutory Framework for Accounting
Overview of Statutory Framework for Accounting
The Securities and Exchange Act (hereinafter referred to as the “Act”) and the Business Entity Accounting Law (hereinafter referred to as the “Law”) set financial reporting requ...