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This article deals with Step 3 of the five-step model, which covers determining the transaction price.
Understand the mandatory sustainability assurance requirements, implementation timeline and key implications for businesses including steps to strengthen their reporting processes, data quality and internal controls.
Both of the e-Invoice Guidelines (e-Invoice Guideline Version 4.8 and e-Invoice Specific Guideline Version 4.9) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 30 August 2026, 4 September 2026 and 7 September 2026. Let's understand the salient changes to the guidelines.
The European recovery is gaining momentum according to Grant Thornton's International Business Report (IBR). However, drawing on interviews with more than 1,100 regional executives, the report uncovers a number of threats, from Greek debt negotiations to high unemployment, which continue to undermine European stability and long-term business growth prospects.
Video case study: UK company Berry White used crowdfunding platform CrowdCube to scale up internationally. Here's how they did it.
Discusses about accounting for loan commitments that are outside the scope of MFRS 139.
Advances in technology and logistics allow businesses to expand across borders more easily, but understanding and overcoming the psychological barriers to expansion abroad is crucial to giving your global growth plans a head-start.
Francesca Lagerberg says the global backlash against corporate tax avoidance means companies that trade across borders need to get their tax affairs in order sooner rather than later
Almost three months on from the launch of the European Central Bank's quantitative easing programme, new research from the Grant Thornton International Business Report (IBR) reveals a jump in business optimism in the eurozone in the first quarter of 2015, with confidence moving back up towards pre-crisis levels.
To discusses the application of MFRS 137 Provisions, Contingent Liabilities and Contingent Assets to onerous operating leases for the lessee.
There are a number of cost and commercial reasons why a group may consider relocating, but it is also important to understand the consequences.
Companies are increasingly focused on high-quality strategic transactions, with less time spent on investigating peripheral opportunities, according to our International Business Report (IBR), a survey of 5,400+ business leaders in 35 economies.
Businesses need to open their eyes to the benefits of measuring and valuing natural capital says global leader for energy & cleantech Nathan Goode.
Our 2015 women in business report looks at how to facilitate the career paths of women into senior management and offers 12 recommendations to society, government, businesses and women themselves about how to better support female advancement.
The hotel industry is going through a period of unprecedented, irreversible change and will look very different in 2020 than it does today.
This issue will provide guidance on the accounting treatment of lease extensions and renewals.
Poised to be every bit as disruptive as the internet revolution, is your business ready for the rise of the sharing economy?
Drawing on 10,000 interviews with company leaders and international forecast data, this report considers the outlook for the global economy and what this means for business growth prospects in 2015.
This issue will provide guidance on impairment issues of lease prepayments.