Articles


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