Designed with our clients in mind, our audit and assurance services focus on critical areas and risks that matter most to your business. The ability to manage...
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Audit approach
Designing a tailored audit programme customised for your business, we will combine the collective skill and experience of assurance professionals around the world to deliver an audit that is efficient and provides assurance to your key stakeholders.
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Audit methodology
We have adopted Grant Thornton International's Horizon audit approach and Voyager software, a revolutionary paperless audit designed to achieve a consistent standard of audit service.
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MFRS
At Grant Thornton, our MFRS advisers can help you navigate the complexity of financial reporting.
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Our local experts
Our local experts
At Grant Thornton, tax is a key part of our organisation and our tax teams can offer you a range of solutions.
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Tax advisory & compliance
Our teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
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Corporate & individual tax
Our teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
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International tax & Global mobility services
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
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Indirect tax
Our indirect tax specialists help clients in effective planning; assist to bring clarity to the legislation; assist and advise in audits or investigations. It is important for all entities, whether or not required to register for Sales Tax or Service Tax to analyse the impact of the taxes on their business operations, their revenues and expenses, and their customers and suppliers.
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Tax audit & investigation
Tax audit and investigation
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Transfer pricing
Transfer pricing
As your business grows, our advisory services are designed to help you achieve your goals. Successful growth often means navigating a complex array of...
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M&A, Restructuring & Forensics
Forensic
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Corporate finance
Whether you are raising capital, disposing of a business or seeking a wider market for your company's shares on a stock market, we are ready to help make it a successful and stress-free experience for you.
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Business risk services
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
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Recovery and reorganisation
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
Sustainability and Climate Change Services
Japan Desk in Grant Thornton Malaysia was established in October 2013 to serve as bridge between Malaysia and Japan.
Our expertise in the property industry in ASEAN
Support clients in identifying strategic business or investment partners in China or other region
Our expertise in the retail industry in ASEAN
Our expertise in the technology industry in ASEAN
MFRS
Share-based payments of an associate
01 Jan 2015This issue will provide guidance on how and when should the investor record a change in its ownership interest when an associate (investee) issues new shares under a share-based payment scheme.
An issue of new shares by an associate, for example on exercise of options granted in a share-based payment arrangement, will (usually) increase the associate’s net assets but reduce the investor’s percentage ownership interest. This will increase or decrease the investor’s share of net assets (unless the proceeds per share exactly equals the net assets per share of the associate).
Also appears under...