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.
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...
-
Audit approach
Designing a tailored audit programme customised for your business, we will combine the…
-
Audit methodology
We have adopted Grant Thornton International's Horizon audit approach and Voyager software, a…
-
MFRS
At Grant Thornton, our MFRS advisers can help you navigate the complexity of financial reporting.
-
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.
-
Tax advisory & compliance
Our teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting…
-
Corporate & individual tax
Our teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting…
-
International tax & Global mobility services
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
-
Indirect tax
Our indirect tax specialists help clients in effective planning; assist to bring clarity to the legislation;…
-
Tax audit & investigation
Tax audit and investigation
-
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...
-
M&A, Restructuring & Forensics
Forensic
-
Corporate finance
Whether you are raising capital, disposing of a business or seeking a wider market for your company's…
-
Business risk services
We can help you identify, understand and manage potential risks to safeguard your business and…
-
Recovery and reorganisation
We provide a wide range of services to recovery and reorganisation professionals, companies and their…
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
With our unique culture and opportunities, Grant Thornton Malaysia is a place where you can grow. Wherever you are in your career, we help you to make a...
At Grant Thornton, talented people are at the heart of our strategy and drive all of our successes in more than 140 countries.
-
Our values
We have six CLEARR values that underpin our culture and are embedded in everything we do.
-
Learning & development
At Grant Thornton we believe learning and development opportunities help to unlock your…
-
In the community
Many Grant Thornton member firms provide a range of inspirational and generous services to the…
Experienced hires
Fresh graduates
-
Internship
Internship
-
Internship
Internship
Vacancies listing
Our ‘Insights into MFRS 8’ series considers key implementation issues and provides interpretational guidance in certain problematic areas. We also include several examples illustrating the Standard’s requirements.
For entities that operate in a variety of classes of business, geographical locations, regulatory or economic environments or markets, high quality management accounts are essential. They enable management to monitor performance, allocate resources and devise business and market strategies. MFRS 8 ‘Operating Segments’ requires much of this management information for public listed entities to be published externally so that investors, analysts and other users of entities’ financial statements can review an entity’s operations from the same perspective as management.
This introductory article summarises the requirements and scope of MFRS 8 and explains the key steps in determining reportable segments.
How we can help
We hope you find the information in this article helpful in giving you some insight into MFRS 8. If you would like to discuss any of the points raised, please do not hesitate to contact us.
Related content
View more
Insights into MFRS 136
MFRS 136 - Identifying cash-generating units
Insights into MFRS 136
MFRS 136 - If and when to undertake an impairment review
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.
Insights into MFRS 136
Scope and structure of MFRS 136
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).