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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.
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.
The Inland Revenue Board of Malaysia (IRBM) has issued a media statement and e-Invoice Specific Guideline (version 4.8) regarding e-Invoice Special Voluntary Disclosure Programme (SVDP) on 7 July 2026.
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.
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.
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.
The Securities Commission Malaysia (SC) released its revised Equity Guidelines and Response Paper on 28 May 2026, introducing targeted enhancements to the primary market framework.
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.
Learn how audit risk assessment and planning should adapt during economic uncertainty, with practical insights for CFOs, directors, and multinational organisations in Malaysia.
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.