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MFRS 15 establishes a two-step approach to assessing a principal-agent relationship in cases where a third party is involved in providing the goods or services to the customer. This article discusses how any entity should consider whether they are acting as a principal or as an agent.
This publication provides guidance and illustrative examples for preparing sustainability-related financial disclosures in accordance with the IFRS Sustainability Disclosure Standards (IFRS SDS), specifically for entities reporting for the year ending 31 March 2026. It is intended as a guide to support high-quality, consistent application of IFRS SDS, especially for entities new to sustainability reporting.
This article deals with Step 2 of the five-step model which covers the identification of performance obligations – the key units of account of MFRS 15.
The Inland Revenue Board of Malaysia (IRBM) has extended the Stamp Duty Special Voluntary Disclosure Programme (SVDP) for 6 months until 31 December 2026, providing additional time to duty payers to stamp the eligible instruments and pay the relevant stamp duty on or before 31 December 2026.
This article provides a comprehensive analysis of MFRS 18’s classification requirements, exceptions, and practical challenges.
On 30th April 2026, the Companies Commission of Malaysia (SSM) released the Consultative Document on the Proposed Amendments to the Companies Act 2016 (Act 777) on Sustainability Reporting. Through this release, the SSM highlights several proposed changes to the Act, while providing companies with a platform to share their views on the matter.
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 the Global Minimum Tax in Malaysia and its core information and requirements in this article.
This article discusses share-based payment arrangements that provide either the entity or the employee with a choice as to whether settlement occurs in equity instruments or in cash or other assets (hereafter ‘cash’).
In April 2026, the Ministry of Natural Resources and Environmental Sustainability (NRES) launched the National Carbon Market Policy (NCMP) or Dasar Pasaran Karbon Kebangsaan (DPKK).
This article focuses on Step 1 and explains how to identify a contract with a customer as well as what constitutes a contract within the scope of the Standard.
Malaysia is entering a new phase in corporate sustainability reporting with the adoption of the International Sustainability Standards Board (ISSB) standard through the National Sustainability Reporting Framework (NSRF). This adoption marks a shift from double materiality to single materiality, aligning the country’s reporting landscape with global investor expectations and strengthening its position as a competitive capital market in Southeast Asia.
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.
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.
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.