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.
October 8, 2025
41 views
Browsing Category
TECHNICAL
106 posts
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.
October 8, 2025
41 views
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).
September 30, 2025
169 views
The Malaysian Semiconductor Ecosystem: A Transfer Pricing Perspective
Malaysia’s drive to become a global semiconductor hub under NIMP 2030 and positioning itself to move up the semiconductor value chain and attract high-tech investments.
September 11, 2025
737 views
Financial Reporting of Service Concession Arrangements
Service concession arrangements are a key feature in the infrastructure and public service sectors, whereby private entities engage in public-private partnerships (PPPs)…
July 3, 2025
1.0K views
Navigating e-Commerce Valuations: For Startups, Growth and Mature Entities
As industrialisation advances, e-commerce has become a pivotal force driving economic vibrancy.
June 12, 2025
759 views
Inbound Investments: Emerging Tax Considerations
Until a few years ago, the tax structuring works for investors making inbound investments into Malaysia were mostly focused on the tax considerations in their home country.
May 27, 2025
1.1K views
Overview of IFRS 18 Presentation and Disclosure in Financial Statements
In April 2024, the International Accounting Standards Board (IASB) published a new IFRS Accounting Standard aimed at enhancing the reporting of companies’ financial performance enabling better investment decisions by investors.
May 22, 2025
2.0K views
Part 2: Strengthening ISQM Compliance – Actionable Recommendations
This is the second part of a two-part article on enhancing QAP and ISQM compliance.
May 13, 2025
1.8K views
Part 1: Enhancing Audit Quality: Key ISQM Findings from QAP and MIA Practice Review
The International Standard on Quality Management (ISQM) represents a paradigm shift in how audit firms approach quality management, moving from a passive, compliance-based model to a proactive, risk-based one.
May 13, 2025
2.0K views
Demystifying Malaysia’s New Safe Harbour for Low Value-Added Services
With the increasing complexity of global tax developments, taxpayers are facing greater challenges in managing their tax matters.
