Welcome to our IFRS Hub, featuring IFRS-related articles that can help you stay ahead, enabling you to strengthen your business and stakeholders' confidence.
Articles exploring tax issues to help you gain trust and stay ahead, enabling you to manage your tax transparently and ethically.
If you are planning on doing business in Singapore, this guide provides an overview of Singapore's investment environment. Learn more about common issues companies might face when expanding into Singapore and get insights on navigating the country's legal, accounting and tax landscape.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the accounting for group share-based payment arrangements, including their classification and the treatment of receiving and settling entities.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the accounting for equity-settled share-based payment arrangements with employees, including measurement, vesting conditions and fair value considerations.
This article explores eight common transfer pricing myths in Singapore, from documentation exemptions and cost-plus assumptions to benchmarking and limited risk entities and explains why they can create unnecessary tax risk.
In this article, we explore how stablecoin and digital currency businesses can assess GST treatment, revenue streams and input tax recovery amid Singapore’s evolving regulatory framework.
Employees in Singapore need to be aware of the key legal and employment tax considerations when navigating termination of employment, including notice periods, final payments, wrongful dismissal rights, tax clearance and termination benefits. Understanding these considerations can help employees protect their rights and manage their departure effectively and responsibly.
In this webinar recording, we break down the key changes introduced by IFRS 18, what they mean in practice, and how they may impact your financial reporting processes, systems and stakeholder communication.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article outlines the basic principles for share-based payment arrangements with employees, including grant date, vesting period and fair value considerations.
Our ‘Insights into IFRS 2’ series explains the fundamentals of accounting for share-based payments and helps reporting entities navigate the complexities of the Standard. This article explains the classification of share-based payment transactions and vesting conditions, and how these affect the accounting requirements under IFRS 2.
Our ‘Insights into IFRS 16’ series explains the key requirements for lease accounting and helps reporting entities navigate the complexities of the Standard. This article provides an overview of sale and leaseback accounting and the key considerations in determining the appropriate accounting treatment under IFRS 16.
In this article, we explore how cross-border payment businesses can assess customer location, operating substance and supporting evidence to strengthen GST positions and regulatory readiness.
In this article, Alejandro Ces and Alex Yam draw on the expertise of colleagues across the Asia-Pacific region to describe the role of environmental, social, and governance issues in the region’s tax administrations.
Under IFRS 3, an acquirer must determine which transactions form part of a business combination and which should be accounted for separately. This article explains how to identify separate transactions and their accounting treatment, including pre-existing relationships, employee compensation arrangements, acquisition costs and share-based payment awards.
Risk culture is shaped by everyday behaviours, not policies alone. In this article, we explore why risk culture often breaks down in practice and how organisations can close the gap between stated intent and everyday behaviour.
In this article, we explore how Singapore's tax regime, residency pathways and wealth structuring options make it an attractive hub for Global Indians.
Our ‘Insights into IFRS 16’ series explains the key requirements for lease accounting and helps reporting entities navigate the complexities of the Standard. This article provides an overview of the definition of a lease and the key considerations used to determine whether a contract contains a lease.
IAS 7 sets out the requirements for presenting statements of cash flows. This article provides an overview of its objective, scope and key requirements.
