CCS Channel

2022-07-09 05:38:31 https://www.ccs-co.com/post/amendments-to-mfrs-137-on-onerous-contracts-cost-of-fulfilling-a-contract 打开/如何

2022-07-09 03:41:32 https://www.ccs-co.com/post/isqc-1-human-resources 打开/如何

2022-07-08 14:43:19 https://www.ccs-co.com/post/mfrs116-amendments-what-does-this-mean-for-your-accounts 打开/如何

2022-07-08 06:48:05 https://www.ccs-co.com/post/ccsinsights8-2021 打开/如何

2022-07-08 03:52:07 https://www.ccs-co.com/post/isqc-1-relevant-ethical-requirements 打开/如何

2022-07-06 05:14:01 https://www.ccs-co.com/post/iqsc-1：leadership-responsibilities-for-quality-within-the-firm 打开/如何

2022-07-05 11:50:17 Since a partnership is not a legal person it cannot own fixed assets. These, therefore, belong jointly to the individual partners.


Those who own the plant or machinery and use it in the course of their trade, business, or profession are the ones who are generally eligible for the capital allowances. Nevertheless, a notable exemption is provided for beneficial ownership in Director General of Inland Revenue v Teo Tuan Kwee(1998) MSTC 3,648.


由于合伙企业不是一个法人，它不能拥有固定资产。因此，这些资产属于各个合伙人的共同财产。


那些本身拥有工厂或机器并在其贸易、业务或专业过程中使用的人，通常有资格获得资本津贴。然而，在Since a partnership is not a legal person it cannot own fixed assets. These, therefore, belong jointly to the individual partners.


Those who own the plant or machinery and use it in the course of their trade, business, or profession are the ones who are generally eligible for the capital allowances. Nevertheless, a notable exemption is provided for beneficial ownership in Director General of Inland Revenue v Teo Tuan Kwee(1998) MSTC 3,648.


由于合伙企业不是一个法人，它不能拥有固定资产。因此，这些资产属于各个合伙人的共同财产。


那些本身拥有工厂或机器并在其贸易、业务或专业过程中使用的人，通常有资格获得资本津贴。然而，在马来西亚内陆税收局 诉Teo Tuan Kwee（1998）MSTC 3,648 一案中，对实际所有权 [Beneficial Ownership] 提供了明显的豁免。

Click to Read More https://www.ccs-co.com/post/taxation-of-partnerships-capital-allowance 一案中，对实际所有权 [Beneficial Ownership] 提供了明显的豁免。

Click to Read More https://www.ccs-co.com/post/taxation-of-partnerships-capital-allowance 打开/如何

2022-07-04 03:54:18 *Quick note to #Audit #Firms:

Firms are recommended to research the requirements of the three new quality management standards that have been adopted by the International Auditing and Assurance Standards Board (IAASB). These standards are scheduled to become effective on December 15, 2022.

The standards, which include the International Standards on Quality Management ISQM 1 and ISQM 2, as well as the International Standard on Auditing ISA 220 Revised, are an evolution from a traditional, more linear approach to quality control.

They are intended to create a more robust System of Quality Management for Firms that use the standards developed by the International Auditing and Assurance Standards Board (IAASB).

The new standards provide an approach to audit quality management that is robust, scalable, and proactive. This approach is essential to ensuring that the auditing profession will continue to be trusted and viable in the future.

#给审计事务所的快速说明

建议事务所研究国际审计与鉴证准则理事会（IAASB）已通过的三项新的质量管理标准的要求。这些准则将于2022年12月15日生效。

这些标准包括《国际质量管理标准》（ISQM 1）和《国际质量管理标准》（ISQM 2），以及《国际审计标准》（ISA 220）修订版，是对传统以及更加线性的质量控制方法的演变。

它们的目的是为使用国际审计与鉴证准则理事会（IAASB）制定的标准的事务所建立一个更强大的质量管理系统。

新标准为审计质量管理提供了一种强有力的、可扩展的和主动的方法。

这种方法对于确保审计行业在未来继续得到信任和生存是至关重要的。

Click to Read - https://www.ccs-co.com/post/isqc-1-firm-level-quality-control 打开/如何

2022-07-03 09:12:59 *Quick note to #AuditFirms:

Firms are recommended to research the requirements of the three new quality management standards that have been adopted by the International Auditing and Assurance Standards Board (IAASB). These standards are scheduled to become effective on December 15, 2022.

The standards, which include the International Standards on Quality Management ISQM 1 and ISQM 2, as well as the International Standard on Auditing ISA 220 Revised, are an evolution from a traditional, more linear approach to quality control.

They are intended to create a more robust System of Quality Management for Firms that use the standards developed by the International Auditing and Assurance Standards Board (IAASB).

The new standards provide an approach to audit quality management that is robust, scalable, and proactive. This approach is essential to ensuring that the auditing profession will continue to be trusted and viable in the future.

https://www.ccs-co.com/post/audit-firms-must-ensure-that-their-audits-adhere-to-quality-standards 打开/如何

2022-07-03 06:00:33 *Quick note to audit firms: Firms are recommended to research the requirements of the three new quality management standards that have been adopted by the International Auditing and Assurance Standards Board (IAASB). These standards are scheduled to become effective on December 15, 2022.

The standards, which include the International Standards on Quality Management ISQM 1 and ISQM 2, as well as the International Standard on Auditing ISA 220 Revised, are an evolution from a traditional, more linear approach to quality control.

They are intended to create a more robust System of Quality Management for Firms that use the standards developed by the International Auditing and Assurance Standards Board (IAASB).

The new standards provide an approach to audit quality management that is robust, scalable, and proactive. This approach is essential to ensuring that the auditing profession will continue to be trusted and viable in the future.

Click to Read More - https://www.ccs-co.com/post/isqc-1-definitions 打开/如何