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TECHNICAL

97 posts

Demystifying Malaysia’s New Safe Harbour for Low Value-Added Services

With the increasing complexity of global tax developments, taxpayers are facing greater challenges in managing their tax matters.
  • April 15, 2025
  • 24 views

Streamlining Compliance: What Malaysia’s Transfer Pricing Guidelines 2024 Mean for You

As we move into the new year, tax professionals are gearing up for the upcoming compliance season. However, with the newly introduced Malaysia Transfer Pricing Guidelines 2024 (MTPG 2024), there’s a silver lining for many taxpayers.
  • March 6, 2025
  • 654 views

MFRS and MPERS: Common Issues on Consolidation 

MIA has received various accounting queries on consolidation through our technical queries facility. In this article, we will be sharing a few more common questions received and the suggested guidance for reference.
  • January 16, 2025
  • 1.4K views

Unraveling the Knots: Exploring the Dynamics of Locked Box Versus Completion Accounts in Transactions

Chief executive officers (CEOs) and institutional investors globally have a positive outlook for mergers and acquisitions (M&A) in 2024.
  • December 5, 2024
  • 332 views

A Beginner’s Guide to Financial Report: Definition, Types, Tools & Templates

Getting started on your maiden annual report can be a daunting task.
  • October 15, 2024
  • 508 views

Enhancing Audit Quality through the Implementation of Audit Quality Indicators (Part 2): A Malaysian Perspective

Building on the global perspective, this part of the article delves into Malaysia’s specific initiatives on AQIs for AOB-registered audit firms and proposed AQIs for non-registrants of AOB.
  • August 13, 2024
  • 1.3K views

Enhancing Audit Quality through the Implementation of Audit Quality Indicators (Part 1): A Global Perspective 

This article explores the development and implementation of Audit Quality Indicators (AQIs) as an important tool in assessing and improving audit quality in the public practice sector.
  • August 12, 2024
  • 1.1K views

Acting in the Public Interest  

Members of the accountancy profession are familiar with the assertion that “a distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest.”
  • June 25, 2024
  • 1.6K views

Seeking Better Integration in Sustainability Reporting: Are Existential Questions Around Integrated Reporting Valid?

Is the Integrated Reporting (IR) Framework still relevant amid the increasing convergence of frameworks and standards?
  • June 21, 2024
  • 1.3K views

Impairment of Investment in Subsidiaries

Investing in subsidiaries is a common practice for many businesses aiming to expand their market presence, diversify operations, or acquire new technology.
  • June 20, 2024
  • 3.9K views