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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.

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.