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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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Transfer pricing
Transfer pricing
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Japan Desk in Grant Thornton Malaysia was established in October 2013 to serve as bridge between Malaysia and Japan.
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Support clients in identifying strategic business or investment partners in China or other region
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MFRS
Trade receivables and impairment (Part 2)
01 Feb 2014This issue provides the continuation of the requirements of MFRS 139 Financial Instruments: Recognition and Measurement on trade receivables and the related impairment model.
Application of MFRS 139’s impairment model to trade receivables. This Hot Topic applied only to short-term trade receivables that have no stated interest rate that are measure at amortised cost subsequent to initial recognition.
We have discussed the individual impairment assessment of trade receivables in Part 1. In Part 2 of this Hot Topics, we will focus on the collective impairment assessment followed by flowchart for impairment review of portfolio of trade receivables. The last section of this publication covers the issue of credit losses and dispute risk.
Also appears under...