May June 2026

Basic Understanding of MFRS 123 Borrowing Costs

Borrowing costs play an important role in financial reporting, particularly for entities involved in significant construction activities or capital investment projects.

MFRS and MPERS: Common Issues on Leases 

MIA has received various accounting queries on leases through our technical queries facility. In this article, we will be sharing a few more common questions received and the suggested guidance for reference. 

ANNOUNCEMENT

Malaysian Institute of Accountants (“MIA”) is a statutory body established under the Accountants Act, 1967 (“Act”) to regulate the practice of the accountancy profession in Malaysia.

Integrated Reporting in the IFRS S1 and S2 Era

With the introduction of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and IFRS S2 Climate-related Disclosures (IFRS S2), attention has increasingly turned to how Integrated Reporting fits within the evolving sustainability reporting landscape.

Sustainability and Valuation: Applications in Practice

Sustainability is no longer peripheral to valuation, but is in fact increasingly shaping cash flow resilience, risk perception and long-term business viability.

Top Sustainability News for Accountants — May 2026 

In supporting the accountancy profession’s sustainability journey, MIA presents the May 2026 edition of “Top Sustainability News for Accountants” highlighting significant global and local developments in sustainability…

MIA Taxation and Technical Initiatives: An Overview

Taxation, reporting and sustainability requirements continue to evolve, presenting new considerations for organisations and accountancy professionals alike.

MIA Sustainability Developments and Engagements

Sustainability considerations are becoming increasingly embedded in the way organisations are governed, managed and evaluated.

MIA Digital Economy Developments and Engagements

Digital transformation continues to present both opportunities and challenges for accountancy practices, particularly small and medium practices (SMPs) seeking to remain competitive in an increasingly technology-enabled business environment.

Is Your Firm Actually Benefitting from AI or Just Paying for It?

Think of the last time your firm purchased a new AI tool. There was probably excitement, maybe a few demos, perhaps a training session or two.