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Understand the Website Deployment Process
Introduction Building a website is only half the journey. Once the development phase is complete, the website must be deployed so that users can access it on the internet. Website deployment is the process of transferring a website from a local development environment to a live server, making it available to visitors worldwide. Understanding the deployment process helps developers ensure smooth releases, minimize downtime, and maintain a reliable user experience. What Is Webs
Nhung Nguyen
Jun 164 min read
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Impact of Capitalizing vs Expensing Costs During Inventory Production
One of the most important accounting decisions during inventory production is determining whether a cost should be capitalized into inventory or expensed immediately. The treatment affects profitability, assets, taxes, key financial ratios, and management performance metrics. Under IAS 2 Inventories, costs directly attributable to bringing inventory to its present location and condition must be capitalized, while abnormal and period costs must be expensed. Overview Treatment
Nhung Nguyen
Jun 153 min read
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Deep Dive into Sale and Leaseback Transactions under IFRS 16 with Practical Examples
Introduction Sale and leaseback transactions have long been used by businesses as a financing tool to unlock cash tied up in assets while retaining the right to continue using those assets. Common examples include: Manufacturing companies selling factories and leasing them back Airlines selling aircraft and leasing them back Retailers selling store properties and leasing them back Logistics companies selling warehouses and leasing them back Although these arrangements can imp
Nhung Nguyen
Jun 155 min read
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A Comprehensive Guide to IFRS 16 Leases (With Practical Examples)
Introduction Leasing is one of the most common financing arrangements used by businesses worldwide. Companies lease office spaces, warehouses, vehicles, machinery, equipment, and even data centers instead of purchasing them outright. Before IFRS 16, many leases were classified as operating leases and remained off the balance sheet. This often made companies appear less leveraged than they actually were. To improve transparency and comparability, the International Accounting S
Nhung Nguyen
Jun 155 min read
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Step-by-Step Guide on Consolidation under IFRS 10 Consolidated Financial Statements (With Practical Example)
Introduction When a company acquires control over another company, it is required to present the financial position and performance of the group as if it were a single economic entity. This process is known as consolidation. The governing standard is IFRS 10 – Consolidated Financial Statements, which establishes the principles for determining control and preparing consolidated financial statements. This guide explains the consolidation process step-by-step and provides a prac
Nhung Nguyen
Jun 155 min read
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IFRS Grouping Map
Resource: Internet
Nhung Nguyen
Jun 131 min read
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Nhung Nguyen
Jun 120 min read
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Nhung Nguyen
Jun 120 min read
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Everything You Need to Know About Stock Options
Introduction Stock options have become one of the most widely used compensation and incentive tools in modern businesses, particularly among startups, technology companies, and high-growth enterprises. They offer employees, executives, and advisors the opportunity to participate in the future success of a company while helping employers attract, motivate, and retain top talent. Many of the world's most successful companies have created substantial wealth for employees through
Nhung Nguyen
Jun 116 min read
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Nhung Nguyen
Jun 110 min read
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Everything You Need to Know About ESOP
Introduction In today's competitive business environment, attracting and retaining top talent is one of the biggest challenges organizations face. While competitive salaries and benefits remain important, many companies are increasingly turning to Employee Stock Ownership Plans (ESOPs) as a powerful tool to align employee interests with long-term business growth. ESOPs have become especially popular among startups, technology companies, and high-growth enterprises because the
Nhung Nguyen
Jun 116 min read
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Nhung Nguyen
Jun 110 min read
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Everything You Need to Know About Convertible Notes in Fundraising
Introduction Raising capital is one of the most critical challenges faced by startups and early-stage companies. While traditional equity financing remains a popular route, many founders and investors prefer a faster and more flexible financing instrument known as a Convertible Note. Convertible Notes have become a standard fundraising mechanism in startup ecosystems worldwide, particularly during seed and pre-seed investment rounds. They provide a way for startups to secure
Nhung Nguyen
Jun 115 min read
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Everything You Need to Know About Accounting Treatment for Ecommerce Business
Ecommerce accounting is not just bookkeeping. Online businesses deal with payment gateways, marketplace fees, shipping charges, refunds, promotions, taxes, and inventory movements that can quickly become complex. Understanding the correct accounting treatment is essential for accurate financial statements, tax compliance, and business decision-making. 1. Why Ecommerce Accounting Is Different Compared with traditional retail, ecommerce businesses often have: Multiple sales cha
Nhung Nguyen
Jun 105 min read
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Nhung Nguyen
Jun 100 min read
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Everything You Need to Know About SEO and Digital Marketing
Everything You Need to Know About SEO and Digital Marketing Introduction In today's digital-first economy, having a website is no longer enough. Businesses must ensure that potential customers can find them online and engage with their brand across multiple digital channels. This is where Search Engine Optimization (SEO) and Digital Marketing become essential. Whether you're a startup, small business owner, entrepreneur, marketer, or corporate executive, understanding SEO and
Nhung Nguyen
Jun 105 min read
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Understand Superannuation Fund, Procedure and Accounting Records
Understand Superannuation Fund, Procedure and Accounting Records Introduction Superannuation, commonly known as "super," is a retirement savings system designed to help employees accumulate funds during their working years to support them after retirement. In countries such as Australia, employers are legally required to contribute a percentage of employees' earnings into a superannuation fund. For businesses, understanding the regulatory requirements, payment procedures, and
Nhung Nguyen
Jun 104 min read
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The Process from Building a Website to Deployment: A Complete Guide
The Process from Building a Website to Deployment: A Complete Guide Introduction In today's digital world, having a professional website is no longer optional. Whether you are building a corporate website, an e-commerce platform, a portfolio site, or a SaaS application, understanding the complete website development lifecycle is essential for success. Many people believe that website development simply involves writing code and uploading files to a server. In reality, buildin
Nhung Nguyen
Jun 104 min read
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Nhung Nguyen
Jun 70 min read
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Three Lines of Defense on Risk Management in a Corporation
Introduction Risk management has become one of the most critical components of corporate governance in modern organizations. Businesses face increasing operational, financial, regulatory, cybersecurity, and strategic risks that require structured oversight and accountability. One of the most widely adopted frameworks for managing corporate risk is the Three Lines of Defense Model. This model establishes clear responsibilities across different functions within an organization
Nhung Nguyen
Jun 64 min read
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