This article deals with Step 3 of the five-step model, which covers determining the transaction price.
Filter insights by:
Popular topics
Featured insights
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.
Our latest insights
Read our articles and publications in relation to Sustainability and Climate Change
On 5 January 2026, the Inland Revenue Board of Malaysia (IRBM) has issued a Media Statement, Operational Guideline (effective 1 January 2026) and Frequently Asked Questions (FAQs) regarding Stamp Duty Special Voluntary Disclosure Programme (SVDP) on 28 January 2026.
Understand accounting estimates in financial reporting, including common examples, key judgements, and why they matter in a financial statement audit.
This publication, an overview of the tax landscape across six key ASEAN markets: Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam, serves as a guide in navigating through evolving tax and regulatory landscape.
Understand Malaysia’s Transfer Pricing requirements, documentation rules under TP Rules 2023, penalties, and how to prepare for IRBM transfer pricing audits.
Understand tax compliance in Malaysia, including corporate tax filing deadlines, penalties, audits, record keeping, and LHDN requirements.
Learn how organisations in Malaysia can manage rising audit and compliance costs without sacrificing security through smarter audit and assurance strategies.
The e-Invoice Specific Guideline (e-Invoice Specific Guideline Version 4.6) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 5 January 2026. There are salient changes to the e-Invoice Specific Guideline and the General FAQs.
Bursa Malaysia has announced amendments to the Main Market Listing Requirements to enhance sustainability reporting, aligned with the National Sustainability Reporting Framework. Under these changes, listed companies are encouraged to obtain reasonable assurance for Scope 1 and Scope 2 greenhouse gas emissions from 2027, subject to further stakeholder consultation.
This article covers MFRS 3’s disclosure requirements. An illustrative disclosure is provided at the end of this article, including insights on certain disclosure areas.
The e-Invoice Specific Guideline (e-Invoice Specific Guideline Version 4.6) and the e-Invoice General Frequently Asked Questions (FAQs) were updated by the Inland Revenue Board of Malaysia (IRBM) on 5 January 2026. There are salient changes to the e-Invoice Specific Guideline and the General FAQs.
Planning an IPO? Understand the full cost of listing, including advisory fees, regulatory charges, underwriting, audit, and legal expenses—before you go public.
The e-Invoicing rollout in Malaysia has been ongoing for over a year since Phase 1 began on 1 August 2024, with Phase 4 set to be implemented on 1 January 2026. In this instance, the e-Invoice Compliance Framework (e-Invoice Compliance Review Framework) was released by the Inland Revenue Board of Malaysia (IRBM) on 15 December 2025 detailing how the IRBM will be conducting review of taxpayers’ compliance towards e-invoice in a fair, transparent and equitable manner.
Discover what business consulting is and how it helps Malaysian companies improve performance, reduce risks, and scale. Learn about advisory services from Grant Thornton.
Learn how a pre-readiness assessment helps businesses prepare for a sustainability audit, identify gaps, and meet ESG compliance requirements.
Discover how internal audits drive efficiency, reduce risks, and improve business performance in Malaysia. Learn why companies trust Grant Thornton.