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119 results found

Article

Herbert Smith Freehills LLP | Canada | 16 Nov 2017

Court of first instance considers auditor’s duty to detect and report irregularities in accounting statements

In Days Impex Ltd v Fung Yu 2017 HKEC 2269, the Court of First Instance refused to strike out a negligence claim brought against an audit firm for

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 6 Mar 2017

Key governance developments - "at a glance" guide for insurers

Following the introduction of the Senior Insurance Managers Regime last year and PRA Supervisory Statement SS516 on Board Responsibilities, the

Article

Herbert Smith Freehills LLP | Singapore, United Kingdom, European Union | 14 Jul 2016

Human rights reporting by another name? New requirement for Singapore listed companies to produce a sustainability report

The Singapore Exchange (SGX) has introduced mandatory sustainability reporting with effect for financial years ending on or after 31 December 2017

Article

Herbert Smith Freehills LLP | India | 13 May 2016

India: statutory bonuses

Legislation which came into effect at the beginning of this year broadens the number of workers eligible for statutory bonuses and increases the cap

Article

Herbert Smith Freehills LLP | Australia, OECD | 17 Mar 2016

New False Accounting offences commence operation in Australia

Australia’s new false accounting offences came into force from 1 March 2016. The new offences are broadly cast and designed to aid enforcement of

Article

Herbert Smith Freehills LLP | Japan | 31 Jul 2015

Corporate Crime Update - July 2015 - Japan

In last month's update, we reported on Toshiba Corporation ("Toshiba")'s independent investigation into its Accounting practices, following the

Article

Herbert Smith Freehills LLP | Global | 12 Aug 2014

Major new international accounting standard on financial Instruments

The IASB has published the complete version of IFRS 9 'Financial Instruments', which replaces the current standard IAS 39. This final version

Article

Herbert Smith Freehills LLP | Russia, United Kingdom | 5 Jun 2014

UK listing update for Russian issuers

In 2013 the EU adopted measures to require companies operating in extractive industries to disclose payments made to governments. The aim of the

Article

Herbert Smith Freehills LLP | United Kingdom | 7 May 2013

FCA publishes FSA data on numbers of skilled persons reports

Data published by the FCA on Friday shows that 46 of skilled persons reports were commissioned in respect of banks and building societies in the

Article

Herbert Smith Freehills LLP | United Kingdom | 20 Sep 2012

Corporate e-bulletin - 12-09-20

The regulations to implement deregulatory changes to the accounting and auditing requirements in the Companies Act 2006 have been made.

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