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Businesses in the world’s three biggest economies, the United States, China and Japan, are increasingly feeling the heat when it comes to recruiting skilled staff. Given that these countries together represent over a third of global output, a deficit of skilled staff could have a significant knock-on effect on economic growth not just in these economies but beyond.

Recession, economic uncertainty, and market volatility have forced many miners out of the industry and brought others to the point of insolvency.

This Budget analysis provides details on various tax measures that were announced in the 2015 Budget speech.

This publication serves as a guideline to assist those who are interested in doing business in Malaysia.

This issue reflects the requirements of MFRS 139 Financial Instruments: Recognition and Measurement on trade receivables and the related impairment model.

Increasing attention on companies’ cash generation and liquidity position has led financial statement users, regulators and other commentators to focus increasingly on the Statement of Cash Flows. However, this additional focus and scrutiny has also highlighted some common errors and inconsistencies in its preparation. This Guide aims to remind management of IAS 7's basic requirements; highlight interpretative and practical application issues; and provide insights to address these issues.