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#IPO #capital #fundraising #startup

Introduction Every successful company reaches a point where growth requires more capital than founders, friends, or banks can provide. Building new factories, expanding internationally, acquiring competitors, investing in research and development, or paying down debt often requires hundreds of millions—or even billions—of dollars. One of the most powerful ways to raise this capital is by issuing shares to the public through an Initial Public Offering (IPO). However, many peop

Introduction As Vietnam continues its journey toward international financial reporting convergence, the Ministry of Finance has introduced Circular 99/2025/TT-BTC ("Circular 99") to modernize financial reporting requirements and align Vietnamese accounting practices more closely with global standards. Although Circular 99 represents a significant improvement in financial reporting transparency, it is not equivalent to International Financial Reporting Standards (IFRS). Many V

#USGAAP #IFRS #Accounting

Introduction As businesses become increasingly global, financial reporting standards have become more important than ever. Investors, lenders, regulators, and multinational corporations require financial statements that are transparent, reliable, and comparable across borders. Today, two major accounting frameworks dominate the world: US GAAP (Generally Accepted Accounting Principles) — primarily used in the United States. IFRS (International Financial Reporting Standards) —

1. Sales and Cash Collection Cycle Procedures & Workflow Sales Proposal: Sales team generates a client proposal based on approved pricing matrices. MOU Signing: A non-binding Memorandum of Understanding (MOU) is signed to outline initial intent. Deposit Collection: Finance verifies the receipt of an upfront deposit (if applicable) before drafting final terms. Contract Signing: Legal and Management review and execute the formal sales contract. Delivery/Fulfillment: Goods are s

Document Code: CO-ICM-2026-V1 Target Compliance Frameworks: COSO 2013, PCAOB AS 2201, SOX Section 404, IFRS / US GAAP Scope: Global Operations & Subsidiary Frameworks SECTION I: MANUAL ARCHITECTURE & COMPLIANCE METHODOLOGY 1. The COSO 2013 Control Environment This manual enforces the five integrated components of the COSO 2013 Internal Control-Integrated Framework: Control Environment: Foundation for all other components, driven by "Tone at the Top," ethical values, and organ

Introduction Every successful business, regardless of its size or industry, needs one essential capability: understanding the true cost of producing its products or delivering its services. Without accurate cost information, companies cannot set competitive prices, control expenses, improve efficiency, or maximize profitability. Cost accounting is a specialized branch of accounting that collects, analyzes, records, and reports cost information for management. Unlike financial

Resources used in the video: The book titled: “The Essential Handbook of Internal Auditing” by K H Spencer Pickett

Introduction If you're planning to become a software developer, data scientist, DevOps engineer, or even a technical project manager, Git and GitHub are two essential tools you must learn. Nearly every modern software project—from small personal websites to enterprise applications developed by companies like Google, Microsoft, and Netflix—uses Git for version control and GitHub for collaboration. This guide will explain everything from the basics to advanced workflows, comple

Introduction International trade involves far more than simply shipping goods from one country to another. Every import and export transaction requires numerous documents that serve different purposes—from customs clearance and transportation to payment, insurance, taxation, and regulatory compliance. Missing or inaccurate documentation can lead to shipment delays, customs penalties, storage charges, or even cargo confiscation. In this guide, we'll explore every major import-

Insurance companies exist to absorb risk from individuals and businesses. Unlike most industries that seek to minimize risk exposure, insurers deliberately assume risks in exchange for premiums. Their success depends on accurately identifying, pricing, diversifying, and managing these risks while maintaining sufficient capital to meet future policyholder obligations. From natural catastrophes and cyberattacks to investment volatility and regulatory changes, insurers operate i

Introduction Banks are the backbone of every modern economy. They facilitate payments, provide loans, safeguard deposits, support businesses, and enable international trade. However, because banks deal primarily with other people’s money and operate with high leverage, they face numerous risks every day. History has shown that poor risk management can cause catastrophic consequences. The 2008 Global Financial Crisis, the collapse of Silicon Valley Bank (2023), and numerous ba

Introduction Every accounting record starts with a document. Whether a company purchases inventory, pays salaries, receives customer payments, acquires fixed assets, or obtains a bank loan, each transaction generates supporting documents that eventually flow into accounting books and financial reports. Many people view accounting as merely recording journal entries. In reality, accounting is an information processing system that transforms business activities into financial i

#accounting #internalcontrol

Design a Typical Department Chart for an Accounting Department of a Standard Company Introduction The accounting department is one of the most critical functions within any organization. It ensures that financial transactions are accurately recorded, financial statements are prepared in accordance with applicable accounting standards, taxes are properly reported, and management receives reliable financial information for decision-making. In most companies, especially in Asia

Resources: Internet

Introduction In today's increasingly complex business environment, organizations face a wide range of risks including fraud, cyber threats, regulatory compliance failures, operational inefficiencies, and financial misstatements. To manage these risks effectively, companies need a robust system of internal control. One of the most widely recognized frameworks for designing, implementing, and evaluating internal controls is the COSO Framework. Developed by the Committee of Spon