The first part of this article presented the analysis of the tax-induced debt biases that the Income...
Technical
The EC has announced a Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC regarding...
Accountancy Profession Act (CAP. 281) – Publication of amended Directive Numbers 1, 2, 3 and 4
The Accountancy...
The EU Single Accounting Directive 2013/34/EU (the Directive), replacing the Fourth and Seventh Directives, brought about a...
Amendments to the Accountancy Profession Act (Cap. 281) and other laws
Amendments to the Accountancy Profession Act (Cap....
MIA Technical News
The transposition of the Statutory Audit Directive (SAD) and the Audit RegulationThe Statutory Audit Directive...
IASB Issues IFRS 16 ‘leases’
On 13 January 2016, the International Accounting Standards Board (IASB) issued a new...
This article is based on a recent FEE publication “Overview of the ISA adoption in the EU”...
IASB Sets Out Practical Effects of Bringing Leases onto the Balance Sheet
The International Accounting Standards Board (IASB)...
IASB publishes Exposure Draft proposing amendments to IFRS 2 Share-based Payment
The International Accounting Standards Board (IASB) recently...
