Covid-19: Frequently Asked Questions on Auditing
The varying travel restrictions both locally and abroad that have been set in place following the outbreak of the Coronavirus Disease 2019 (COVID-19) pose new challenges for auditors.
Highlights of the 2020 Economic Stimulus Package
On 27 February 2020, the government announced the 2020 Economic Stimulus Package (ESP) under the theme “Bolstering Confidence, Stimulating Growth & Protecting Jobs”.
Challenges in the Recovery of Technology-based Assets
Along with digital transformation, the use of technology-based assets is gaining momentum.
Malaysian Financial Reporting Standard 16 (MFRS 16) – Leases
What you need to know about MFRS 16 Leases in a nutshell.
Share-Based Payment – A Way to Reward Employees
Application of MFRS 2 on Special Share Plan Issued to Employees in IPO Listing Exercise
SukukChain: A Blockchain Solution for Islamic Capital Markets
Integrating smart contract and distributed ledger technology could transform sukuk and solve issues of standardisation of the legal framework of sukuk.
Emerging Need to Effectively Operationalise Transfer Pricing
As TP has expansive implications on business beyond tax, more organisations are realising a need to put systems in place to effectively operationalise TP in this era of tax transformation
Highlights of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Changes in accounting standards have in turn brought about significant change to the audit of accounting estimates.
Who Bears the Taxes in the Digital Arena?
The world is in a predicament on how to tax services provided over the Internet. This becomes even more difficult when the service providers do not have any physical presence within the country. The money flows cannot be stopped as banking systems are transnational and any stoppage would hamper the wider trade flows which will have an impact on the economy.
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