When an Employee Took Unpaid Leave
If a full-time, monthly-paid employee takes unpaid leave throughout the month, they are regarded to have performed an incomplete month of work. Employment (Amendment) Act 2022 Section 18A of the Employment Act 1955 (“the Act“) outlines the formula that should be used to determine the salary where an employee has not completed a whole month […]
The Clarity Project
The International Accounting Standards Board (IAASB) initiated a campaign in 2004 to improve the readability of the ISAs. This Clarity Project’s overarching objective was to make the ISAs more understandable, which would, in turn, make it easier to apply the standards consistently and contribute to an overall improvement in audit quality on a global scale. […]
