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Deficiencies found in fair value measure: audit survey

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Singapore's Accounting and Corporate Regulatory Authority (ACRA) on Monday raised an alert on "common and persistent deficiencies" relating to fair value measurements, internal control testing and revenue recognition among public company audits.

Singapore

SINGAPORE'S Accounting and Corporate Regulatory Authority (ACRA) on Monday raised an alert on "common and persistent deficiencies" relating to fair value measurements, internal control testing and revenue recognition among public company audits.

ACRA was referring to the

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