Sustainability and IPO Readiness in Malaysia: Emerging Trends and Expectations

An Initial Public Offering (IPO) is a significant milestone for any company, leading to better brand presence and opportunities, but also introducing a host of new responsibilities as a public listed entity.

From Boardroom to Tax Return: How Malaysia Taxes Independent Non‑Executive Directors’ Income

In Malaysia, the role of Independent Non‑Executive Directors (INEDs) has grown increasingly significant as public-listed companies reinforce their commitment to corporate governance, board independence, and accountability.

Basic Understanding of MFRS 123 Borrowing Costs

Borrowing costs play an important role in financial reporting, particularly for entities involved in significant construction activities or capital investment projects.

MFRS and MPERS: Common Issues on Leases 

MIA has received various accounting queries on leases through our technical queries facility. In this article, we will be sharing a few more common questions received and the suggested guidance for reference. 

MIA Taxation and Technical Initiatives: An Overview

Taxation, reporting and sustainability requirements continue to evolve, presenting new considerations for organisations and accountancy professionals alike.

Selection of Profit Level Indicator: Berry Ratio Conundrum

The Berry Ratio might sound like the latest fruit juice blend rather than a financial metric.

Beyond Compliance: Why MFRS 13 Matters for Startups?

Valuation is one of the most contested topics within the startup community. Founders often see it as a measure of progress.

MIA Taxation and Technical Initiatives: An Overview

This quarterly update outlines the Institute’s continued advocacy and professional engagement in taxation and reporting.

Plugging the Gaps in the Audit of Biological Assets (Republished)

Auditors are expected to exercise a high degree of vigilance when conducting the audit of biological assets, an area where subjectivity, judgements and estimates abound.

Overview of the Third Edition of IFRS for SMEs Accounting Standard

On 27 February 2025, the International Accounting Standards Board (IASB) issued the third edition of the IFRS for SMEs Accounting Standard (the Standard) following its second comprehensive review of the Standard (the Review).