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Tax Special Voluntary Disclosure Programme 2.0

This publication highlights the key points obtained from the Guidelines and FAQ released by IRBM on SVDP 2.0 and RMCD on VDP.

09 Jun 2023

Tax Income Tax (Advance Pricing Arrangement) Rules 2023

Income Tax (Advance Pricing Arrangement) Rules 2023

02 Jun 2023

Tax Income Tax (Transfer Pricing) Rules 2023

Income Tax (Transfer Pricing) Rules 2023

01 Jun 2023

Sustainability Overview of IFRS S1 and IFRS S2

On 26 June 2023 the International Sustainability Standards Board (ISSB) released its first two International Sustainability Disclosure Standards (IFRS SDS or the Standards) that become effective for periods beginning on or after 1 January 2024.

1 min read | 22 Aug 2023

Tax Special Voluntary Disclosure Programme 2.0

This publication highlights the key points obtained from the Guidelines and FAQ released by IRBM on SVDP 2.0 and RMCD on VDP.

09 Jun 2023

Tax Income Tax (Advance Pricing Arrangement) Rules 2023

Income Tax (Advance Pricing Arrangement) Rules 2023

02 Jun 2023

Tax Income Tax (Transfer Pricing) Rules 2023

Income Tax (Transfer Pricing) Rules 2023

01 Jun 2023

Insights into MFRS 136 Presentation and disclosure

This article provides a summary of the MFRS 136 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.

Less than a minute | 26 May 2023

MFRS MFRS 136 Other impairment issues

This article considers some regularly encountered application issues when applying MFRS 136, which are the ‘deferred tax and goodwill problem’, non-controlling interests, equity accounting, and the interaction between MFRS 136 and other MFRS.

1 min read | 10 May 2023

Insights into MFRS 8 Disclosures for annual financial statements

Our ‘Insights into MFRS 8’ series is designed to illustrate how MFRS 8 should be applied and it provides guidance and insight in some problematic areas. We also include several examples illustrating the Standard’s requirements. This article sets out example disclosures of segment information.

1 min read | 12 Apr 2023

Insights into MFRS 8 Disclosures for interim financial statements

Understanding how an entity is performing from management’s point of view during an interim reporting period can be just as important as the annual disclosures that are required when following MFRS 8 ‘Operating Segments’ – which sets out the minimum disclosure requirements for annual reporting periods.

1 min read | 06 Apr 2023

Tax Updated Budget Adviser

This updated Budget Adviser includes key tax proposals from the Finance Bill, in addition to the highlights of the various tax measures that were announced in the earlier Budget 2023 speech.

22 Mar 2023

Tax Retabled Budget 2023

This Budget Adviser provides details on various tax measures that were announced in the 2023 Budget speech.

25 Feb 2023

MFRS MFRS 8 - Other application issues and Standards involving operating segments

This article sets out further application issues and information regarding other standards involving operating segments.

1 min read | 19 Oct 2022

MFRS MFRS 8 - Entity-wide disclosures

This article sets out the requirements for entity-wide disclosures.

1 min read | 12 Oct 2022

MFRS MFRS 8 - Segment information to be disclosed

This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.

1 min read | 28 Sep 2022

MFRS Insights into MFRS 8 - Reportable segments

This article sets out the requirements of identifying reportable segments, which is closely linked to aggregating operating segments.

1 min read | 22 Sep 2022

MFRS Insights into MFRS 8 - Aggregation of operating segments

This article sets out the requirements when aggregating operating segments, which is closely linked to reportable segments.

1 min read | 14 Sep 2022

Insights into MFRS 136 Reversing impairment losses

This article focuses on part step 6; reversing impairment losses

1 min read | 12 May 2022

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