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Income Tax (Advance Pricing Arrangement) Rules 2023

Income Tax (Transfer Pricing) Rules 2023

This article provides a summary of the MFRS 136 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.

This article considers some regularly encountered application issues when applying MFRS 136, which are the ‘deferred tax and goodwill problem’, non-controlling interests, equity accounting, and the interaction between MFRS 136 and other MFRS.

Our ‘Insights into MFRS 8’ series is designed to illustrate how MFRS 8 should be applied and it provides guidance and insight in some problematic areas. We also include several examples illustrating the Standard’s requirements. This article sets out example disclosures of segment information.

Understanding how an entity is performing from management’s point of view during an interim reporting period can be just as important as the annual disclosures that are required when following MFRS 8 ‘Operating Segments’ – which sets out the minimum disclosure requirements for annual reporting periods.

This updated Budget Adviser includes key tax proposals from the Finance Bill, in addition to the highlights of the various tax measures that were announced in the earlier Budget 2023 speech.

This Budget Adviser provides details on various tax measures that were announced in the 2023 Budget speech.

This article sets out further application issues and information regarding other standards involving operating segments.

This article sets out the requirements for entity-wide disclosures.

This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.

This article sets out the requirements of identifying reportable segments, which is closely linked to aggregating operating segments.

This article sets out the requirements when aggregating operating segments, which is closely linked to reportable segments.

This article focuses on part step 6; reversing impairment losses

This article focuses on part step 6; recognition of impairment losses

This article discusses when there are exceptions to the rule of comparing recoverable amount with carrying amount, which is step 5 in the impairment review process.