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TECHNICAL

103 posts

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
  • 12 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
  • 131 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
  • 241 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
  • 637 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
  • 605 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
  • 713 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.
  • April 15, 2025
  • 533 views

Streamlining Compliance: What Malaysia’s Transfer Pricing Guidelines 2024 Mean for You

As we move into the new year, tax professionals are gearing up for the upcoming compliance season. However, with the newly introduced Malaysia Transfer Pricing Guidelines 2024 (MTPG 2024), there’s a silver lining for many taxpayers.
  • March 6, 2025
  • 1.8K views

MFRS and MPERS: Common Issues on Consolidation 

MIA has received various accounting queries on consolidation through our technical queries facility. In this article, we will be sharing a few more common questions received and the suggested guidance for reference.
  • January 16, 2025
  • 2.2K views

Unraveling the Knots: Exploring the Dynamics of Locked Box Versus Completion Accounts in Transactions

Chief executive officers (CEOs) and institutional investors globally have a positive outlook for mergers and acquisitions (M&A) in 2024.
  • December 5, 2024
  • 476 views