Filter insights by:
Filters applied:
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.
Learn how audit risk assessment and planning should adapt during economic uncertainty, with practical insights for CFOs, directors, and multinational organisations in Malaysia.
Explore how audit innovation enhances audit and assurance by delivering deeper insights, improved risk focus, and greater value for businesses in Malaysia.
This article discusses the accounting for cash-settled share-based payment transactions.
Planning an IPO? Understand the full cost of listing, including advisory fees, regulatory charges, underwriting, audit, and legal expenses—before you go public.
This article discusses the requirements when the business combination accounting is incomplete at the reporting date.
Discover how outsourced accounting in Malaysia helps businesses save costs, stay compliant, and scale with expert tax, payroll, and reporting support.
This article summarises this specific guidance and provides examples to illustrate its application.
This article sets out the definition and underlying principles of fair value, gives a brief overview of permissible valuation techniques and presents MFRS 3’s specific guidance on fair value measurement.
According to data in the World Economic Outlook (WEO) report issued by the International Monetary Fund (IMF) in April 2025, and based on economic conditions that currently exist, certain countries are considered to be hyperinflationary at 30 June 2025. Therefore, reporting entities in those countries will be required to apply MFRS 129 'Financial Reporting in Hyperinflationary Economies'.
This article explains and provides examples of the accounting treatment for modifications and cancellations of share-based payment arrangements with employees.
This second part of the publication is intended to demonstrate the order of magnitude of the reductions to certain standards to help entities decide whether applying MFRS 19 will be beneficial.
MFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ (the Standard) creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other MFRS Accounting Standards.
This article discusses the accounting for share-based payment transactions when employees of an entity receive shares or rights to shares in another entity within the consolidated group, such as the parent entity.
Our ‘Insights into MFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business. This article explains the recognition principles set out in MFRS 3.
This article sets out the requirements for recognising and measuring any non-controlling interest (NCI).