April 12, 2024
Memorandum of Association
The Memorandum of Association (MOA) is a legal document that serves as one of the founding documents of a company. It outlines the fundamental principles and objectives upon…
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April 12, 2024
Majority Shareholder
A majority shareholder is an individual or entity that owns more than 50% of the total outstanding shares of a company’s stock. This means they have the largest…
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Chief Executive Officer (CEO)
The term Chief Executive Officer, or CEO, refers to the most senior executive decision-maker in the company. In many instances, the term CEO and Managing Director (MD) is used interchangeably.…
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April 12, 2024
Bookkeeping
Bookkeeping entails the systematic organisation, categorisation, and preservation of a company’s financial records. This process includes documenting transactions and keeping financial documents to oversee the financial well-being of…
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Board Meeting
A board meeting in Singapore is a formal gathering of the directors of a company to discuss and make decisions on the company’s strategic, operational, and financial matters.…
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April 12, 2024
Capital
Capital encompasses a wide array of assets that deliver value or benefits to their owners, including tangible assets like factories and machinery, intangible assets such as patents, and…
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Certificate of Incorporation (COI)
A Certificate of Incorporation (COI) is a formal document that verifies the legal registration of a company. Typically issued by the company registrar or the Accounting and Corporate…
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Arbitration
Arbitration is a form of alternative dispute resolution (ADR) where parties agree to resolve their dispute by a neutral tribunal, typically comprising at least one arbitrator, whose decision…
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Amortisation
Amortisation is the systematic allocation of the cost of an intangible asset over its useful life. In Singapore accounting, it spreads the expense of non-physical assets—such as software…
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Acquisition
An acquisition refers to a transaction in which a company acquires a majority or all of another company’s shares to attain control over it. Such transactions are widespread…
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