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INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36
An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
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Article The value of forensic accountants in investigations
In the art world, spotting the difference between an authentic masterpiece and an impeccably forged fake can often hinge on the minutest of details.
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Tax How Singapore could respond to the Pillar Two model rules for domestic implementation of 15% global minimum tax
In this article, we summarise Pillar Two model rules that were released by the Organisation for Economic Co-operation and Development (OECD) on 20 December 2021. This is a continuation of the detailed implementation plan under the two-pillar solution to address the tax challenges arising from the digitalisation of the global economy in October 2021. We discuss how the rules may impact Singapore.
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