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Deficiencies found in fair value measure: audit survey
Published Mon, Mar 16, 2015 · 09:50 PM
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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 latest global survey of audit inspections by the International Forum of Indep…
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