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TECHNICAL

85 posts

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”.
  • March 23, 2020
  • 2.0K views

Challenges in the Recovery of Technology-based Assets

Along with digital transformation, the use of technology-based assets is gaining momentum.
  • January 14, 2020
  • 1.2K views

ISA 510 Opening Balances

First year audit: Audit of Opening Balances
  • January 14, 2020
  • 9.8K views

Malaysian Financial Reporting Standard 16 (MFRS 16) – Leases

What you need to know about MFRS 16 Leases in a nutshell.
  • October 15, 2019
  • 27.8K views

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.
  • August 14, 2019
  • 3.1K views

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
  • June 18, 2019
  • 1.4K views

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.
  • June 18, 2019
  • 6.2K views

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.
  • June 17, 2019
  • 1.8K views

Comparing Negative Interest Rates Policy & Mudarabah Investment Deposits

Heavyweight economies such as Sweden, Denmark, Switzerland, Japan, and EU (via the European Central Bank) initially introduced negative interest rate policies in order to stimulate their economies through money lending activities and to attract more local and international borrowers.
  • April 22, 2019
  • 1.1K views