IFRS 16 – a new era of lease accounting!
In January 2016 the International Accounting Standards Board (IASB) issued IFRS 16, ‘Leases’, and thereby started a new era of lease accounting – at least for lessees!
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Stay tuned to our updates in various issues that may affect your business
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Global State of Information Security ® Survey 2018
PwC recently launched the Global State of Information Security® Survey 2018, based on responses of more than 9,500 senior business and technology executives from 122 countries. Themed “Strengthening digital society against cyber shocks”, the survey is focused on why businesses are vulnerable to cyber disruptions and what they can do about it.
New Circular providing guidance on capital adequacy ratio applicable to securities dealing institutions
On 15 August 2017, the Ministry of Finance (“the MOF”) issued Circular 87/2017/TT-BTC (“Circular 87”) providing guidance on capital adequacy ratio (“CAR”) applicable to securities dealing institutions superseding Circular 226/2010/TT-BTC dated 31 December 2010 (“Circular 226”).
Corporate Governance and Internal Audit – Towards the International best practices
Explore Decree No. 71/2017/ND-CP on Corporate Governance Guidance for Public Interest Companies and the Internal Audit Handbook.
PwC (Vietnam) Limited: New legal entity’s name
The name of the legal entity PricewaterhouseCoopers (Vietnam) Limited has officially changed to PwC (Vietnam) Limited from 30 May 2017.
Cyber security alert: Petya ransomware attack
A new wave of the Petya ransomware has been affecting a significant number of organisations across a wide range of target industries since Tuesday 27 June.
Cybersecurity alert: WannaCry ransomware attack
After being released for two days, the WannaCry ransomware had attacked more than 200,000 victims in 150 countries worldwide, as reported by European police on 14 May 2017.
Circular 28 amending and supplementing some articles of Circular 45 and Circular 147 on the management, use and depreciation of fixed assets
On 12 April 2017, the Ministry of Finance (“the MoF”) issued Circular No. 28/2017/TT-BTC (“Circular 28”), which amends and supplements some articles of Circular No. 45/2013/TT-BTC (“Circular 45”) dated 25 April 2013 and Circular 147/2016/TT-BTC (“Circular 147”) dated 13 April 2016 guiding regulation on the management, use and depreciation of fixed assets. Circular 28 has been effective from 26 May 2017 and is applicable for the fiscal year 2016 onwards.
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