TECHNICAL Archives | Page 10 of 10 | Accountants Today | Malaysian Institute of Accountants (MIA)

How will MFRS 15 and 16 Affect Tax Reporting?

Two new standards, MFRS 15 – Revenue Recognition and MFRS 16 – Leases, effective from 1 January 2018 and 1 January 2019 respectively, are projected to have significant impact not just on accounting and financial reporting, but also tax reporting.

August 1, 2018
10.5K views

Earnings Stripping Rules – Pros and Cons

The proposed ESR will curb businesses, especially multinationals, from using interest deductions to pare down domestic tax.

August 1, 2018
2.3K views

Property Developers: Transitioning from GST to SST

How will GST changes and the eventual reversion to SST affect the multi-billion ringgit property development and construction sectors?

August 1, 2018
4.7K views

Re-examining Transfer Pricing Documentation

The Inland revenue board malaysia (IRBM) announced new updates to the Transfer Pricing Guidelines 2012, effective from 15 July 2017, which introduced changes to the chapters on Arm’s Length Principle, Intangibles, Commodity Transactions and Documentation. We check out the impacts.

May 1, 2018
1.4K views

Transfer Pricing Updates

What You Need to Know about the Malaysian Updates to Transfer Pricing Guidelines incorporating the BEPS Action Plans 8 to 10.

March 1, 2018
957 views

Cyber Forensics & Big Data – improving CYBERSECURITY

How can accountants use cyber forensics and big data to enhance cybersecurity?

March 1, 2018
1.5K views

Comparison between MPSAS, MPERS and MFRS: Investment Property

In this article, we analyse the accounting treatment for investment property under Malaysian Public Sector Accounting Standard (MPSAS) 16, Malaysian Financial Reporting Standard (MFRS) 140 and Section 16 of Malaysian Private Entities Reporting Standard (MPERS).