How do the Tangible Property Regulations affect you? If you are a business taxpayer who has acquired, produced or improved tangible property such as buildings, machinery or equipment, you may need to make changes to accounting methods and revise your tax planning strategy. Based on options...

Audit professionals are charged with gathering evidence and expressing their opinions on the financial claims made by others. In New Zealand, as elsewhere, these opinions are relied upon for a myriad of decisions as to the economic position and operations of an organisation. The educational...

Purpose – The purpose of this paper is to examine the extent and nature of the corporate social reporting (CSR) practices of the 40 largest Thai companies over the years 1997, 1999 and 2001. Design/methodology/approach – The extent and nature of CSR in annual reports was measured according...