TECHNICAL
Fair Value Accounting in MPERS
October 24, 2018
TECHNICAL

Fair Value Accounting in MPERS

Fair Value Accounting issues and challenges in applying MPERS

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4 years ago
The End of Par Value
October 24, 2018
TECHNICAL

The End of Par Value

Key impacts of Companies Act 2016 on Financial Statements

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1
4 years ago
A Look at Asset Impairment
October 24, 2018
TECHNICAL

A Look at Asset Impairment

Comparison between MPSAS, MFRS and MPERS: Impairment of Assets.

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1
4 years ago
How will MFRS 15 and 16 Affect Tax Reporting?
August 01, 2018
TECHNICAL

How will MFRS 15 and 16 Affect Tax Reporting?

Two new standards, MFRS 15 – Revenue Recognition and MFRS 16 – Leases, effective from 1 January 2018 and 1 January 2019 respectively, are projected to have significant impact not just on accounting and financial reporting, but also tax reporting.

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6
4 years ago
Earnings Stripping Rules – Pros and Cons
August 01, 2018
TECHNICAL

Earnings Stripping Rules – Pros and Cons

The proposed ESR will curb businesses, especially multinationals, from using interest deductions to pare down domestic tax.

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2
4 years ago
Property Developers: Transitioning from GST to SST
August 01, 2018
TECHNICAL

Property Developers: Transitioning from GST to SST

How will GST changes and the eventual reversion to SST affect the multi-billion ringgit property development and construction sectors?

3570
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1
4 years ago
Re-examining Transfer Pricing Documentation
May 01, 2018
TECHNICAL

Re-examining Transfer Pricing Documentation

The Inland revenue board malaysia (IRBM) announced new updates to the Transfer Pricing Guidelines 2012, effective from 15 July 2017, which introduced changes to the chapters on Arm’s Length Principle, Intangibles, Commodity Transactions and Documentation. We check out the impacts.

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4 years ago
Transfer Pricing Updates
March 01, 2018
TECHNICAL

Transfer Pricing Updates

What You Need to Know about the Malaysian Updates to Transfer Pricing Guidelines incorporating the BEPS Action Plans 8 to 10.

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4 years ago
Cyber Forensics & Big Data – improving CYBERSECURITY
March 01, 2018
TECHNICAL

Cyber Forensics & Big Data – improving CYBERSECURITY

How can accountants use cyber forensics and big data to enhance cybersecurity?

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1
4 years ago
Comparison between MPSAS, MPERS and MFRS: Investment Property
January 01, 2018
TECHNICAL

Comparison between MPSAS, MPERS and MFRS: Investment Property

In this article, we analyse the accounting treatment for investment property under Malaysian Public Sector Accounting Standard (MPSAS) 16, Malaysian Financial Reporting Standard (MFRS) 140 and Section 16 of Malaysian Private Entities Reporting Standard (MPERS).

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4 years ago