Plugging the Gaps in the Audit of Biological Assets
Auditors are expected to exercise a high degree of vigilance when conducting the audit of biological assets, an area where subjectivity, judgements and estimates abound.
November 16, 2020
Comparison between MPSAS, MFRS and MPERS: Intangible Assets
This article analyses the accounting treatment for intangible assets under Malaysian Public Sector Accounting Standard (MPSAS) 31, Malaysian Financial Reporting Standard (MFRS) 138 and Section 18 of Malaysian Private Entities Reporting Standard (MPERS).
December 18, 2018
A Look at Asset Impairment
Comparison between MPSAS, MFRS and MPERS: Impairment of Assets.
October 24, 2018
Quality Assessment Programme: Common Findings of the Firm-level and Engagement-level Review
The Quality Assessment Programme (QAP) is a structured voluntary review of audit firms,…
June 27, 2022
MPERS: Common Issues on Consolidation
Since the Malaysian Private Entities Reporting Standard (MPERS) became effective in…
June 29, 2022
Obligations by Reporting Institutions Under AMLA
This article recaps some of the salient learning points from an AMLA Awareness Workshop…
May 20, 2022
Quality Improvement Through QAP Amidst the Pandemic: Sharing of Insights from CWC & ENG PLT
Despite facing challenges to sustain operations during the pandemic, the quest for…