Articles


Sl.No Title Date
1 Building Connections – Narrowing the gap between Financial and Sustainability Reporting 31 August 2025
2 Potential impacts of US Tariffs on Financial Reporting 31 August 2025
3 Navigating the Updates-Third edition of the IFRS for SMEs Accounting Standard
28 April 2025
4 Future Outlook: 2024 and beyond 9 July 2024
5 Be prepared for a New Standard, IFRS 18 Presentation and Disclosure in Financial Statements 31 May 2024
6 Judging Materiality: Time to Revisit Given Disclosure Requirements of Major New Standards 31 May 2024
7 Have Your Say in Charting Future Sustainability Reporting 10 June 2023
8 Loose Connection - The Gap between Financial and Sustainability Reporting 1 June 2023
9 Carbon Credits 1 June 2023
10 Developments in Financial Reporting Over the Next 5 Years - What, When and How 16 August 2022
11 Sustainability Disclosure Standards – coming ready or not? 2 June 2022
12 What Keeps Your Auditor Awake at Night 3 November 2021
13 Understanding the assumptions used in determining the expected future cash flows for impairment testing oil palm plantations 18 June 2021
14 Climate Related Financial Disclosure (CRFD) - coming ready or not 18 June 2021
15 Another COVID-19 challenge for directors – Reporting on the financial impact 24 December 2020
16 An opportunity to reconsider amortisation of goodwill and better information in relation to Mergers and Acquisitions (Business Combinations) 7 July 2020
17 What's next for Standard-setters in 2020? 12 May 2020
18 Directors - what's on the weather radar for your company? 28 February 2020
19 Oil Palm Plantations-Accounting for Fresh Fruit Bunches (FFB) 9 December 2019
20 What Company Directors Should Know About MFRS 16 Leases 5 July 2019
21 Costing Property Development Inventories 25 January 2019
22 A Commentary on the Conceptual Framework for Financial Reporting 28 September 2018
23 Ten things insurance company directors should know about MFRS 17 Insurance Contracts 23 March 2018
24 What's next for standard-setters? 25 April 2017
25 A Review of IFRS 16 Leases 23 May 2016
26 An Executive Summary of MFRS 16 Leases 23 May 2016
27 A Comparative Analysis of PERS, MPERS and MFRS Frameworks (First written in July 2014, Updated in October 2015) 16 November 2015
28 Understanding IFRS 9 for Directors 25 August 2015
29 A Review of the Expected Credit Loss Model of IFRS 9 (2014) Financial Instruments 22 January 2015
30 A Review of IFRS 15 Revenue from Contracts with Customers 17 September 2014
31 A Comparative Analysis of PERS, MPERS and MFRS Frameworks 7 July 2014
32 The Accounting and Reporting for Insurance Contracts - IASB Exposure Draft ED/2013/7 16 January 2014
33 The New Models for Lease Accounting: A Review of the IASB's revised exposure Draft ED/2013/6 Leases 5 August 2013
34 What Major Projects to Expect in 2013? 21 May 2013
35 Consolidation Exception for Investment Entities : A Review of the Investment Entities - Amendments to IFRS 10, IFRS 12 and IAS 27 13 May 2013
36 Adoption of IFRS - What the Audit Committee Needs to Know 31 December 2012
37 A Word about Islamic Finance : Part I 20 November 2012
38 A Word about Islamic Finance : Part II 20 November 2012
39 Future Framework for Private Entities 20 November 2012
40 IFRS 10 Consolidated Financial Statements: Publications 2 July 2012
41 The Proposed Revised Model for Revenue Accounting 16 January 2012
42 The New Models for Revenue and Lease Accounting 14 November 2011
43 A Single Control Model for Consolidation, Involvement with Other Entities and Fair Value Measurement – A Review of IFRSs 10 & 13 23 September 2011