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 Ranking 'Doing Business-2012' from the World Bank and the International Financial Corporation (IFC)
The ranking on the ease of doing business, prepared by the World Bank and the International Financial Corporation (IFC), have been published. The Russian tax system data has been previously formed by the experts of ACG 'Interexpertiza' and provided to the World Bank for preparing the annual ranking. According to the study results Russia has been ranked 120th among 183 countries, raising its position from last year ...
The head of Department of International Reporting of ACG 'Interexpertiza' Anton Kalanov joined the International Audit & Accounting Committee of AGN International
The head of Department of International Reporting of ACG 'Interexpertiza' Anton Kalanov joined the International Audit & Accounting Committee of AGN International, which was established in 2011 ...
World Congress of AGN International-2011
Representatives of ACG 'Interexpertiza' have participated in the World Congress of the member companies of the International association of independent accounting and consulting firms 'AGN International' which was held on 18-20 September in Istanbul ...
IFRSs to be partially adopted in Russia in 2012
On 25 February 2011, the Russian government signed off an IFRS endorsement procedure (Russian / English). According to the procedure, IFRSs will be endorsed for use in Russia by the Ministry of Finance ...
AGN International is now on YouTube
As part of AGN's launch of its participation in Social Media, the IEO is pleased to announce that it has created a video which can be viewed on YouTube ...
The results of AGN tax surveys are published
The Tax Surveys on the AGN European website have been finalized and you can find the results (detailed surveys, summarized brochures and articles) on the website www.agn-europe.org ...
Seminar on IFRS held by AGN International in Prague
On September 30 a seminar on IFRS was held in Prague by the International Association of independent accounting and consulting firms AGN International, an active part in which was taken by Lyubov Romanova, the senior expert of the Department of International Reporting of ACG 'Interexpertiza' ...
New corporate video of AGN International (2011)
Our colleges from AGN International, а Worldwide Association of Separate and Independent Audit and Consulting Firms, published a new corporate video of the Association on YouTube. The representative of ACG 'Interexpertiza' participated actively in the creation of this video ...
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Due diligence review
The main purpose of due diligence review is to reach comprehensive understanding of company's real financial position and all risks that may negatively impact it. Due diligence review implies close cooperation of auditors, tax advisors, lawyers, analysts and appraisers and our competitive advantage is in the ability to engage simultaneously all the required specialists. Content of due diligence review may vary from express-analysis (in case of limited access to information) to an integrated and comprehensive assessment of the company's activity, depending on client's requirements. If necessary we can conduct due diligence review of separate elements for examination.
The range of services related to due diligence review includes the following:
- operational due diligence review;
- financial due diligence review;
- tax due diligence review;
- legal due diligence review;
- IFRS due diligence review;
- valuation for due diligence review.
RELEVANCE
Necessity of due diligence review appears in the following cases:
- Selling of your business;
- Business combinations
- Opening a foreign branch;
- Merger;
- Introducing of proof of solvency to partner or investor;
- Examination of solvency and reliability of counterparty;
- Control over subsidiaries'.
OPERATIONAL DUE DILIGENCE
Within the operational due diligence review we analyze business's history, including origins of its development. We rate risks of its macro- and microenvironment and estimate efficiency of production and providing services methods as well as of business system in a whole. Due diligence report contains information about company's strengths and weaknesses, including constraining factors, HR policy and also the estimate of company's prospective.
FINANCIAL DUE DILIGENCE
In the process of financial due diligence review we analyze the structure of company's assets and liabilities, incomes and expenses by each type and with a breakdown into each company's activity. We analyze financial ratios, consider the basis of assets and liabilities valuation and recognition and study the influence of particular elements of the accounting policy. We identify and comment on the factors which significantly affect financial results and nature of cash flows for the period under examination. As a result, we provide expert commentary on top-management forecasts of commercial activity perspectives, cash flows, paying particular attention to their correlation with the current sales. In addition, we analyze the related parties' influence on financial results and company's property status.
TAX DUE DILIGENCE
Tax due diligence review is carried out for confirmation of compliance of company's tax reporting with legislation, identification of tax payments completeness and timeliness and also for tax risks estimation. As a result of tax analysis we prepare a report containing conclusions on possible amounts of losses arising from incorrect tax calculation or untimely tax payments and other tax risks. This report also includes conclusion on the company's tax burden degree. On client's demand we will also estimate the possibility of tax burden reduction and provide required recommendations.
LEGAL DUE DILIGENCE
In the course of legal due diligence review we provide complex legal examination of the company and its activities. We determine the compliance of company's activity with civil, labor and currency legislation. Legal due diligence review is carried out to assess the legal risks. Within legal due diligence review we also provide recommendations on company's key documentation changes for their conformance to current legislation requirements or make a conclusion about impossibility of deficiencies correction with an estimate of possible consequences.
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