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April 3, 2024
The Singapore Financial Reporting Standard (SFRS) is a set of accounting principles and standards established by the Accounting Standards Council (ASC) in Singapore. Understanding the SFRS is crucial…
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April 2, 2024
First In, First Out (FIFO) is an inventory valuation method where the earliest goods purchased are assumed to be sold first. In Singapore accounting, it is commonly used…
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The Financial Year End (FYE) is the date marking the conclusion of a company’s accounting period. It represents the end of the company’s financial reporting year, during which…
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April 2, 2024
The Employment Pass (EP) is a type of work visa issued by the Ministry of Manpower (MOM) in Singapore. It allows foreign professionals, managers, executives, and specialists (PMETs)…
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Due diligence is a comprehensive investigation or examination of a person, business, or asset undertaken by a potential buyer or investor before entering into a transaction or agreement.…
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April 2, 2024
A Double Taxation Agreement (DTA), also known as a tax treaty or tax convention, is an agreement between two countries that aims to eliminate or mitigate the double…
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A dormant company is a legal entity, typically a corporation or a limited liability company (LLC), registered with the relevant government authority but is not actively trading or…
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A dividend voucher is a document issued by a company to its shareholders to provide formal notification of the dividend payment they are entitled to receive. It is…
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A dividend is a payment made by a corporation to its shareholders, typically in the form of cash or additional shares of stock. Dividends are distributed from the…
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April 2, 2024
A directors’ resolution in writing, also known as a written resolution of directors or board resolution, is a formal document used by the board of directors of a…
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