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Global Minimum Tax in Malaysia

Tax

On 5 January 2026, the Inland Revenue Board of Malaysia (IRBM) has issued a Media Statement, Operational Guideline (effective 1 January 2026) and Frequently Asked Questions (FAQs) regarding Stamp Duty Special Voluntary Disclosure Programme (SVDP) on 28 January 2026.

1 min read |

Employee share-based payment agreements with settlement alternatives

Insights into MFRS 2

This article discusses share-based payment arrangements that provide either the entity or the employee with a choice as to whether settlement occurs in equity instruments or in cash or other assets (hereafter ‘cash’).

1 min read |

National Carbon Market Policy Malaysia

Sustainability and Climate Change

In April 2026, the Ministry of Natural Resources and Environmental Sustainability (NRES) launched the National Carbon Market Policy (NCMP) or Dasar Pasaran Karbon Kebangsaan (DPKK).

| 2 min read |

Cutting audit costs may lead to greater losses than gains

News

Mr Hooi Kok Mun, our National Practice Leader recently shared his thoughts on audit and compliance costs, risk of weak internal controls, and strategies to help manage costs in a written interview with Nanyang Siang Pau.

| 12 min read |

Insights into MFRS 15: Overview and scope

Insights into MFRS 15

Our ‘Insights into MFRS 15’ series summarises the key areas of the Standard, highlighting some areas that are challenging to apply in practice, to assist reporting entities in understanding how to apply MFRS 15’s requirements. This article focuses on the objective and scope of MFRS 15.

1 min read |
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