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This article is the final in a three-part series on Step 4 of the impairment review on estimating the recoverable amount and discusses how to estimate an appropriate discount rate in value in use (VIU) calculations.

Guidelines on Tax Treatment on the Income of Medical Practitioners (Specialist Doctors) in Private Hospitals

Taxation of Foreign Source Income - Termination of Special Income Remittance Programme (PKPP)

For 18 years, Grant Thornton has tracked the global progress of women in senior management. By surveying senior leaders from 5,000 businesses across 29 economies, the Women in Business 2022 report outlines the evolution of worldwide leadership models and the successful implementation of diversity and inclusion policies to retain and attract female talent within organizations. Using our findings as a guide, corporate leaders can discover what strategies have proven effective to attracting this vital talent demographic and what more can be done to allow female talent to flourish for the overall growth of the company.

Voluntary Disclosure and Amnesty Program

MFRS 8 ‘Operating Segments’ aligns external reporting through the identification and reporting of operating segments with what is reported internally by management.

This article is the second in a three-part series on Step 4 of the impairment review on estimating the recoverable amount and discusses estimating future cash inflows and outflows in value in use (VIU) calculations.

This article, covers the definitions of recoverable amount and fair value less costs of disposal (FVLCOD) and provides an overview of value in use (VIU).

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 2022 speech.

This introductory article summarises the requirements and scope of MFRS 8 and explains the key steps in determining reportable segments.

This Budget analysis provides details on various tax measures that were announced in the 2022 Budget speech.

This article is the second of a three-part series on cashgenerating units (CGUs). In this article we discuss how to allocate assets to CGUs, which follows an article on how to identify CGUs and then finally we will discuss how to allocate goodwill to CGUs.

In this article we discuss how to identify cash-generating units (CGUs), and in our following articles how to allocate assets to them and also then to allocate goodwill to them.

This article explains if and when a detailed impairment test as set out in MFRS 136 is required. The guidance prescribes different requirements for goodwill and indefinite life intangible assets (including those not ready for use) when compared to all other assets. As such, this article will cover Step3 in the impairment review which is to determine if and when to test for impairment is needed.

This article, Scope and structure of MFRS 136, looks at the scope of the impairment review (i.e. the types of assets that are included) and how it is structured (i.e. the level at which assets are reviewed).

This article provides an ‘at a glance’ overview of MFRS 136’s main requirements and outlines the major steps in applying those requirements.