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    MFRS Allocating assets to cash-generating units
    This article is the second of a three-part series on cashgenerating units (CGUs). In this article we discuss how to allocate assets to CGUs, which follows an
    MFRS Identifying cash-generating units
    In this article we discuss how to identify cash-generating units (CGUs), and in our following articles how to allocate assets to them and also then to allocate
    MFRS If and when to undertake an impairment review
    This article explains if and when a detailed impairment test as set out in MFRS 136 is required. The guidance prescribes different requirements for goodwill
    MFRS Scope and structure of MFRS 136
    This article, Scope and structure of MFRS 136, looks at the scope of the impairment review (i.e. the types of assets that are included) and how it is
    MFRS MFRS 136 - Overview of the Standard
    This article provides an ‘at a glance’ overview of MFRS 136’s main requirements and outlines the major steps in applying those requirements.
    MFRS Insights into MFRS 13 - Fair value measurement
    MFRS 13 ‘Fair Value Measurement’ explains how to measure fair value by providing clear definitions and introducing a single set of requirements for almost all
    Tax Pakej Perlindungan Rakyat dan Pemulihan Ekonomi (PEMULIH)
    Pakej Perlindungan Rakyat dan Pemulihan Ekonomi (PEMULIH)
    Announcement Bursa Malaysia announces additional relief measures
    Due to the further extension of Movement Control Order (“MCO”) announced by the Government on 25 March 2020, Bursa Malaysia had on 26 March 2020 announced
    Announcement Practice Directive No. 8/2021
    In order to facilitate the affected companies to prepare and audit the financial statements and reports announcement and comply with the requirements of the CA
    Tax Program Strategik Memperkasa Rakyat Dan Ekonomi (PEMERKASA+)
    Program Strategik Memperkasa Rakyat dan Ekonomi Tambahan (PEMERKASA+)
    MFRS MASB extends COVID-19 rent related concessions
    The Malaysian Accounting Standards Board (MASB) has issued ‘Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to MFRS 16)’, an extension to the
    MFRS Identifying the acquisition date in MFRS 3 'Business Combinations'
    Our ‘Insights into MFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most
    MFRS Identifying the acquirer in MFRS 3 ‘Business Combinations’
    Business combinations are infrequent transactions that are unique for each occurrence. MFRS 3 ‘Business Combinations’ contains the requirements and despite
    MFRS Identifying a business combination within the scope of MFRS 3
    Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. MFRS 3 ‘Business Combinations’ contains the
    MFRS COVID-19: Hedge accounting insights
    There are several accounting considerations the COVID-19 pandemic has triggered in relation to MFRS 9. In our view one of the most significant is in relation
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