Accounting

The Establishment of the International Sustainability Standards Board (“ISSB”)

Understand the newly established International Sustainability Standards Board (”ISSB”) to look at the Sustainability Reporting.

Latest updates on the proposed narrow-scope amendments to IAS 1 by IASB to clarify on classification of liabilities with covenants.

IFRIC tentatively decided in its September 2021 meeting that a demand deposit with restriction of use is cash and cash equivalents.

IFRIC tentatively decided that on the accounting treatment for cash received via electronic transfer for settlement of a financial asset.

Comparison on the financial reporting requirements for leases under MPSAS 13, MFRS 16 and Section 20 of MPERS.

Understand how a hiring entity accounts for the player transfer payments received from the receiving entity.

The two updated guides are Guide to Understanding Annual Reports and Auditing and Assurance for Malaysia Listed Companies.

IASB exposure draft on Practice Statement on management commentary proposes guidance on how and what information included in the commentary.

It is time to perform check on digital competency for accountants. Find out the available digital competency assessment tools in this article.

Find out the differences in financial reporting requirements for intangible assets under MPSAS 31, MFRS 138 and Section 18 of MPERS.