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Principal versus agent considerations

Insights into MFRS 15

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.

1 min read |

Example Sustainability-related Financial Disclosures

IFRS Sustainability Disclosure Standards

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.

1 min read |

E-Invoice Special Voluntary Disclosure Programme: 7 July 2026

Tax Alert

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.

Less than a minute |

Classification of income and expenses in the statement of profit or loss

Insights into MFRS 18

This article provides a comprehensive analysis of MFRS 18’s classification requirements, exceptions, and practical challenges.

1 min read |

The Securities Commission Malaysia Revises Equity Guidelines and Response Paper

Announcement

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.

1 min read |
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