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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
MFRS Insights into MFRS 3 - The acquisition method at a glance
‘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 COVID 19: Debt modifications
The COVID-19 global pandemic has resulted in economic consequences that many reporting entities may not have had to previously consider. One of those
MFRS MFRS 129 ‘Financial Reporting in Hyperinflationary Economies’
MFRS 129 ‘Financial Reporting in Hyperinflationary Economies’ requires the financial statements of any entity whose functional currency is the currency of a
MFRS Insights into MFRS 16 - Lease incentives
When accounting for lease incentives in accordance with MFRS 16 ‘Leases’ from a lessee perspective, questions may arise in how to identify a lease incentive
MFRS MASB issues Interest Rate Benchmark Reform Phase 2
The Malaysian Accounting Standards Board (MASB) has published Interest Rate Benchmark Reform Phase 2 (Amendments to MFRS 9, MFRS 139, MFRS 7, MFRS 4 and MFRS
MFRS Amendments to MFRS 17 and MFRS 4
The Malaysian Accounting Standards Board (MASB) has issued Amendments to MFRS 17 'Insurance Contracts' (the Amendments). The MASB also issued an amendment to
MFRS Deferral of effective date of amendments to MFRS 101
The Malaysian Accounting Standards Board (MASB) has issued an amendment to defer the effective date of the ‘Classification of Liabilities as Current or
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