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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.
MFRS 18 ‘Presentation and Disclosure in Financial Statements’ was issued by the Malaysian Accounting Standards Board (MASB) in June 2024. MFRS 18 replaces MFRS 107 ‘Presentation of Financial Statements’ for annual reporting periods beginning on or after 1 January 2027.
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.
Welcome to the Budget Adviser, our publication that highlights the various tax measures that were announced in the Budget 2024.
This article introduces both of the new Standards and explains the key things you need to know about IFRS Sustainability Disclosure Standards. We also provide a description of the four pillars of TCFD and give some practical next steps for preparing to report.
This publication highlights the key points obtained from the Guidelines and FAQ released by IRBM on SVDP 2.0 and RMCD on VDP.
Income Tax (Advance Pricing Arrangement) Rules 2023
This article provides a summary of the MFRS 136 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.
This article considers some regularly encountered application issues when applying MFRS 136, which are the ‘deferred tax and goodwill problem’, non-controlling interests, equity accounting, and the interaction between MFRS 136 and other MFRS.
Our ‘Insights into MFRS 8’ series is designed to illustrate how MFRS 8 should be applied and it provides guidance and insight in some problematic areas. We also include several examples illustrating the Standard’s requirements. This article sets out example disclosures of segment information.
Understanding how an entity is performing from management’s point of view during an interim reporting period can be just as important as the annual disclosures that are required when following MFRS 8 ‘Operating Segments’ – which sets out the minimum disclosure requirements for annual reporting periods. This article sets out example disclosures of segment information in a set of condensed interim financial statements.
This updated Budget Adviser includes key tax proposals from the Finance Bill, in addition to the highlights of the various tax measures that were announced in the earlier Budget 2023 speech.
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.