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國內財務簽證及PCAOB財務簽證
真正讓我們與眾不同的是我們服務客戶的經驗,讓正大所能夠在客戶服務上面創造更多的價值
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稅務簽證
國稅局對於優質會計師事務所出具之報告作書面審核,公司被選案查核機率較低
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營業稅簽證
本所採用Grant Thornton Voyager 軟體及其他軟體工具等,來提升工作效率
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公開發行及上市櫃專案輔導與規劃
本所特將會計師與經理群之菁英分成八大部,組成團隊並提供最迅速而完善之專業服務
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IFRS專區
分享Grant Thornton International之國際財務報導準則專業服務團隊及成員所內專家之寶貴經驗
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移轉訂價服務
移轉訂價服務
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跨國交易租稅規劃
跨國交易租稅規劃
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外國專業投資機構之稅務代理人(FINI/FIDI)
外國專業投資機構之稅務代理人(FINI/FIDI)
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所得稅法第4條,第8條及第25條等專案申請
所得稅法第4條,第8條及第25條等專案申請
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租稅協定之專案申請
租稅協定之專案申請
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租稅獎勵申請
租稅獎勵申請
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稅負平衡政策訂定與假定稅計算
稅負平衡政策訂定與假定稅計算
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代為計算薪資及各項扣繳
代為計算薪資及各項扣繳
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資遣通報
資遣通報
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處理薪資轉帳事宜及繳納扣繳稅款
處理薪資轉帳事宜及繳納扣繳稅款
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勞保賠償給付申請
勞保賠償給付申請
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勞健保,二代健保及退休金之申報及繳納
勞健保,二代健保及退休金之申報及繳納
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年底開立扣繳憑單
年底開立扣繳憑單
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IT 顧問服務
IT 顧問服務
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PRIMA 顧問服務
PRIMA 顧問服務
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營運計劃書編制
營運計劃書編制
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績效考核服務
正大聯合會計師事務所協助企業進行績效制度建立及優化,創造勞資雙贏的局面。
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沙賓氏法案第404條遵循查核
沙賓氏法案第404條遵循查核
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內部稽核服務
內部稽核服務
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協議程序(併購交易實地查核)
協議程序(併購交易實地查核)
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風險管理服務
協議程序(併購交易實地查核)
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舞弊調查服務
舞弊調查服務
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電腦鑑識服務
電腦鑑識服務
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外籍人士工作證申請
外籍人士工作證申請
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商業文件英日文翻譯服務
商業文件英日文翻譯服務
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公司、分公司、行號設立登記
公司、分公司、行號設立登記
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外商分公司、辦事處設立登記
外商分公司、辦事處設立登記
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陸資來台投資設立登記
陸資來台投資設立登記
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行政救濟
行政救濟
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企業法律諮詢
企業法律諮詢
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破產與限制
破產與限制
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公司解散和清算
公司解散和清算
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供應商和員工背景調查
供應商和員工背景調查
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存證信函草稿服務
存證信函草稿服務
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中英文協議的準備和審查
中英文協議的準備和審查
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放寬限制出境
放寬限制出境
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勞動法合規與勞資談判
勞動法合規與勞資談判
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企業和個人資產規劃
企業和個人資產規劃
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企業評價服務
企業評價服務
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ESG 確信報告及相關顧問業務
正大聯合會計師事務所取得了金管會授權辦理 ESG 確信業務(永續報告及溫室氣體)。 目前已經協助許多企業辦理ESG相關業務,如需更多相關資訊,歡迎與我們ESG負責的會計師聯絡。
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網際網路購物包裝減量會計師確信報告服務
「公司之資本額、實收資本額或中華民國境內營運資金」達1.5億元以上,或自有到店取貨據點數達500以上之網際網路零售業,在包裝減量方面在包裝減量方面,應依平均包裝材減重率或循環箱(袋)使用率規定擇一辦理,且其減量成果須於每年3月31日前經會計師出具確信報告。關於會計師確信報告服務,歡迎跟我們聯絡。
![ESG & Sustainability 企業永續發展](/globalassets/1.-member-firms/taiwan/media/featured/esg_464x422.jpg)
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其他政府委託專案查核
其他政府委託專案查核
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財團法人及社團法人等非營利組織(公益慈善基金會)
財團法人及社團法人等非營利組織(公益慈善基金會)
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文化教育相關產業(私立學校)
文化教育相關產業(私立學校)
Although some see International Financial Reporting Standards (IFRS) as a regulatory burden, the evidence suggests that global standards actually oil and accelerate the wheels of global economic growth.
Ten years ago, one-third of revenue at Indian technology business Rolta came from overseas, while two-thirds was generated in its home market. Today, that ratio has reversed, making Rolta (a Grant Thornton client) a truly international company.
Group CFO Hiranya Ashar says that the growth can be attributed partly to Rolta’s voluntary adoption of International Financial Reporting Standards (IFRS) in 2005. “We acquired many companies, mostly in Europe and the US, and for those acquisitions we needed capital,” he explains. “IFRS helped us get the right kind of capital from the international markets.”
Rolta, and many other mid-sized listed companies like it, are finding out what larger public firms have long known – that IFRS oils and accelerates the wheels of cross-border trade and investment.
A recent report from the ICAEW, The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research, concluded that introducing IFRS in Europe probably helped to reduce the cost of finance on the EU capital markets, and increase cross-border investment and investment efficiency.
Why, then, do many still consider IFRS to be a regulatory burden?
Avoid the immaterial
There has always been a discrepancy between investors who want more disclosure to aid them in their investment decisions and companies that say enough is enough. The International Accounting Standards Board (IASB), which is responsible for setting IFRS rules, aims to balance these tensions. Nonetheless, recent years have seen a steady increase in disclosures – perhaps to the point of overload. This trend has undoubtedly added to the perception of regulatory burden. However, many listed firms are starting to push that tide back by taking a fresh look at what information is truly material.
There is no doubt that IFRS provides a more detailed framework for the communication of financial information than most of the national accounting frameworks that it has replaced. But companies have never been required to provide every piece of information specified by the standards. Some details simply might not be relevant – there is no need to disclose information about a stock-based compensation scheme if you haven’t got one or if it’s immaterial. Later this year the IASB will publish draft guidance aimed at helping companies apply the concept of materiality to decide what information should be disclosed and what can be omitted.
Communication is the new focus
Once companies understand this and use the standards accordingly, the effectiveness of IFRS-based financial statements as a communication to investors is greatly enhanced. Effective communication using a financial reporting language that is understood worldwide then opens up significant growth opportunities. This is particularly the case for mid-sized businesses with ambitions to grow via global expansion. If this is you, at some point you’re likely to list on a stock market and seek funding from international as well domestic investors.
IFRS also brings other advantages compared to a proliferation of national accounting rules: multinationals don’t have to follow different accounting rules in subsidiary countries and investors can more easily carry out due diligence on overseas or multinational investment targets.
When adopting IFRS, the level of transparency required can seem daunting. The main points to be aware of are that, compared to local Generally Accepted Accounting Practices (GAAP), IFRS rules will be new and different, there will be more of them, more information will need to be gathered and this will require more complex calculations and evaluations. Proper planning is the key to successful adoption.
At Rolta, it took Ashar and his team six months to prepare the first set of IFRS financials. “We had to understand each and every difference between Indian GAAP and IFRS, understand the implications on our results and ensure the financials would make sense to international investors,” says Ashar.
For the initial years of reporting under IFRS, profits were lower than under Indian GAAP. This eventually evened out and then reversed, but during the transition Ashar says it was crucial to show a clear reconciliation between the IFRS and Indian GAAP financials so that investors could understand how those differences might affect Rolta’s medium- and long-term financials.
“Understand what the surprises are going to be and prepare stakeholders, including management and investors, so that they don’t come as a shock. That requires proactive communication,” says Ashar.
Rolta successfully raised $90 million from overseas investors after publishing its first set of IFRS financials and Ashar says that, since then, the increased disclosure and transparency IFRS demands has improved the company’s access to capital markets. That has allowed it to realise its continuing growth ambitions.
Integrating the financials and non-financials
Taking a fresh look at materiality to sift out unnecessary disclosures is a key tool to make IFRS-based financial statements more effective in communicating what matters. But many larger listed firms are going further: having eliminated immaterial information they are re-engineering how the important information is conveyed, all within the IFRS framework. We're in a period of innovation and different companies are taking different approaches. But common themes include: grouping related information together, improving how information is signposted and relegating necessary but less significant disclosures to an appendix.
Of course, IFRS addresses only financial information. Corporate reporting has traditionally been bracketed into financial and non-financial silos, but the advent of integrated reporting (IR) is now challenging this paradigm. IR results in a very different kind of annual report. Integrated annual reports address how a business has generated (and plans to generate) value in the short, medium and long term using not only financial capital but human, environmental and social capital too. 57% of business leaders now see IR as best practice, up from 44% just three years ago.
Interserve, a FTSE 250-listed support services and construction company (and Grant Thornton client), has been piloting IR for the past two years.
Group CFO Tim Haywood says IR allows Interserve to eliminate the immaterial and give more prominence to non-financial aspects of the business that might not have made it into the annual report in the past.
“With integrated reporting, we have a better story coming out and we have been able to focus readers’ minds on what’s important – the big risks, the big strategic issues,” says Haywood. “We still need to include a lot of disclosure required under IFRS but we might be able to cut back on that as we get more confident with integrated reporting.”
Haywood believes IR sends out a message that investors will find compelling.
“It says that we’re an organisation that values more than money. And that we believe that our community, social and environmental impact are important strategically to how we become a successful and sustainable business,” he says.
While larger firms are leading the way on IR, it is just as relevant for mid-sized businesses.
Potential investors want to know not only about a business’s financial position, but also about its track record, future potential, management team and the idea behind the entire venture. IR helps to communicate this story in a coherent and cohesive way.