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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 IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.
This publication serves as a guideline to assist those who are interested in doing business in Malaysia.
IFRS 9 fundamentally rewrites the accounting rules for financial instruments, introducing a new approach for financial asset classification and replacing the now discredited incurred loss impairment model with a more forward-looking expected loss model. All in addition to the major new requirements on hedge accounting that we reported on at the end of 2013. This special edition of IFRS News outlines the new Standard’s requirements, and the benefits and challenges that it will bring.
This special edition of MFRS Hot Topics explains the key features of the new Standard and provides practical insights into its application and impact.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the real estate industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the construction industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the manufacturing industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the retail industry.
Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the software and cloud services industries.
The IASB has published IFRS 15 ‘Revenue from Contracts with Customers’.
This issue provides guidance on cost of an investment in a subsidiary in separate financial statements.
The third edition in our 'Future of Europe' series looks at three distinct aspects of the regional business, economic and political landscape: recovery, integration and expansion.
This issue provides guidance on consolidated financial statements when an entity ceases to be a parent entity.
This issue provides guidance on the effect of events after the reporting period on valuation, impairment and existence of financial assets.
Dynamic businesses at the forefront of M&A activity highlights an increasing importance for M&A in driving growth. There is a clear acknowledgment from the 12,500 businesses surveyed that acquisitions will be needed to supplement existing operations.
24%: that is the proportion of women holding the most senior roles in businesses across the globe.