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.
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.
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.
This Budget Adviser provides details on various tax measures that were announced in the 2023 Budget speech.
This article sets out further application issues and information regarding other standards involving operating segments.
This article sets out the requirements for entity-wide disclosures.
This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.
This article sets out the requirements of identifying reportable segments, which is closely linked to aggregating operating segments.
This article sets out the requirements when aggregating operating segments, which is closely linked to reportable segments.
This article focuses on part step 6; reversing impairment losses
This article focuses on part step 6; recognition of impairment losses
This article discusses when there are exceptions to the rule of comparing recoverable amount with carrying amount, which is step 5 in the impairment review process.
This article is the final in a three-part series on Step 4 of the impairment review on estimating the recoverable amount and discusses how to estimate an appropriate discount rate in value in use (VIU) calculations.
Guidelines on Tax Treatment on the Income of Medical Practitioners (Specialist Doctors) in Private Hospitals
Taxation of Foreign Source Income - Termination of Special Income Remittance Programme (PKPP)
For 18 years, Grant Thornton has tracked the global progress of women in senior management. By surveying senior leaders from 5,000 businesses across 29 economies, the Women in Business 2022 report outlines the evolution of worldwide leadership models and the successful implementation of diversity and inclusion policies to retain and attract female talent within organizations. Using our findings as a guide, corporate leaders can discover what strategies have proven effective to attracting this vital talent demographic and what more can be done to allow female talent to flourish for the overall growth of the company.
MFRS 8 ‘Operating Segments’ aligns external reporting through the identification and reporting of operating segments with what is reported internally by management.
This article is the second in a three-part series on Step 4 of the impairment review on estimating the recoverable amount and discusses estimating future cash inflows and outflows in value in use (VIU) calculations.