Read our insights

There were amendments and new service tax policies 2025 released by the Royal Malaysian Customs Department between 17 October 2025 and 24 October 2025. Read our publication to know more.

Understand Malaysia’s new Audit Exemption 2025 (PD 10/2024). Learn who qualifies, governance duties for directors, and how to stay compliant under SSM rules.

Understand the key differences between tax audit and tax investigation in Malaysia. Learn common triggers, penalties, and how to stay compliant with IRBM’s 2025 frameworks.

Get valuable tax insights announced from the Malaysia Budget 2026 in our Budget Adviser 2026.

This article discusses MFRS 2 and the accounting for equity-settled share-based payment arrangements with employees.

Learn about Malaysia’s Sales and Service Tax (SST) system, including rates, thresholds, compliance, digital tax, filing requirements, and key business impacts.

Learn Bursa Malaysia IPO listing requirements, from Main, ACE & LEAP Markets to governance, eligibility, and process for Malaysian companies going public.

Learn about the ESG framework in Malaysia, reporting standards, compliance, and ratings. Discover how ESG audits and services help businesses achieve sustainability.

This article summarises this specific guidance and provides examples to illustrate its application.

This article sets out the definition and underlying principles of fair value, gives a brief overview of permissible valuation techniques and presents MFRS 3’s specific guidance on fair value measurement.

According to data in the World Economic Outlook (WEO) report issued by the International Monetary Fund (IMF) in April 2025, and based on economic conditions that currently exist, certain countries are considered to be hyperinflationary at 30 June 2025. Therefore, reporting entities in those countries will be required to apply MFRS 129 'Financial Reporting in Hyperinflationary Economies'.

This article explains and provides examples of the accounting treatment for modifications and cancellations of share-based payment arrangements with employees.

This second part of the publication is intended to demonstrate the order of magnitude of the reductions to certain standards to help entities decide whether applying MFRS 19 will be beneficial.

MFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ (the Standard) creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other MFRS Accounting Standards.

This article discusses the accounting for share-based payment transactions when employees of an entity receive shares or rights to shares in another entity within the consolidated group, such as the parent entity.

Both of the e-Invoice Guidelines (e-Invoice Guideline Version 4.5 and e-Invoice Specific Guideline Version 4.3) were updated in relation to the e-Invoice Specific Frequently Asked Questions (FAQs) for Donations or Contributions released by the Inland Revenue Board of Malaysia (IRBM) on 7 July 2025. The updated e-Invoice General Frequently Asked Questions (FAQs) was released on 9 July 2025.