Latest Updates on the Global Minimum Tax in Malaysia
TaxLatest updates on the Global Minimum Tax in Malaysia based on IRBM's update on the GMT Filing Obligations and new FAQs.
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Stamp Duty Treatment for Instruments under the Exemption and General Exemptions Categories
Tax AlertThe Inland Revenue Board of Malaysia (IRBM) has issued a media statement and e-Invoice Specific Guideline (version 4.8) regarding e-Invoice Special Voluntary Disclosure Programme (SVDP) on 7 July 2026.
Principal versus agent considerations
Insights into MFRS 15MFRS 15 establishes a two-step approach to assessing a principal-agent relationship in cases where a third party is involved in providing the goods or services to the customer. This article discusses how any entity should consider whether they are acting as a principal or as an agent.
Example Sustainability-related Financial Disclosures
IFRS Sustainability Disclosure StandardsThis publication provides guidance and illustrative examples for preparing sustainability-related financial disclosures in accordance with the IFRS Sustainability Disclosure Standards (IFRS SDS), specifically for entities reporting for the year ending 31 March 2026. It is intended as a guide to support high-quality, consistent application of IFRS SDS, especially for entities new to sustainability reporting.
Classification of income and expenses in the statement of profit or loss
Insights into MFRS 18This article provides a comprehensive analysis of MFRS 18’s classification requirements, exceptions, and practical challenges.
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