The Berry Ratio might sound like the latest fruit juice blend rather than a financial metric.
March 26, 2026
1135 views
Browsing Category
TECHNICAL
109 posts
Seeking Better Integration in Sustainability Reporting: Are Existential Questions Around Integrated Reporting Valid?
Is the Integrated Reporting (IR) Framework still relevant amid the increasing convergence of frameworks and standards?
June 21, 2024
3.4K views
Impairment of Investment in Subsidiaries
Investing in subsidiaries is a common practice for many businesses aiming to expand their market presence, diversify operations, or acquire new technology.
June 20, 2024
16.7K views
Understanding the Use of Discount Rate in the Assessment of Impairment in Goodwill
Goodwill is an intangible asset that typically arises in the context of business combinations.
June 19, 2024
4.7K views
Redefining Precision: Malaysia’s Unique Arm’s Length Range
In a stride towards aligning the local transfer pricing regulations with the global common approach, Malaysia released revised Transfer Pricing Rules last year (TPR23).
May 31, 2024
3.2K views
Understanding Capital Gains Tax and Real Property Gains Tax
Capital gains tax (CGT) and real property gains tax (RPGT) are forms of taxation that affect both individuals and business taxpayers who derive gain from the sale of capital assets.
February 16, 2024
19.8K views
2023 Updates on Global Public Sector Reporting Standards
This article provides updates on the developments in the global standard setting agenda by the International Public Sector Accounting Standards Board (IPSASB) in 2023.
January 18, 2024
5.0K views
Guidelines on Requesting Extension for Practice Review Deadlines (Republished)
In the process of practice review, the Practice Review Department (PRD) has encountered many instances where the audit firm (AF)…
September 29, 2023
2.7K views
MFRS and MPERS Common Issues on Investment Property and Property Plant and Equipment
MIA has received various accounting queries on investment property and property, plant and equipment (PPE) through our technical queries facility.
August 17, 2023
14.9K views
Doubling Your Tax Benefits with Double Deductions in Malaysia
As a measure to encourage companies engaged in targeted business activities, the Malaysian government has introduced various tax incentives, including tax incentives…
July 28, 2023
20.3K views
Financial Reporting Disclosures: Statement of Cash Flows
In the current uncertain and volatile economic environment, some entities face a downturn in their business, and this hence impacts their profit and liquidity position.
