Insights

Explore the feedback we've provided to MOF, highlighting areas of opportunity and concern, and our recommendations for businesses, individuals and others for sustainable economic development.

In this article, we analyse the state of ESG readiness among Singapore companies, why the SMEs are critical to achieving national climate goals, and provide recommendations on how SMEs can get started with ESG to reach their sustainability goals.

IFRS 18 is the new financial statements presentation and disclosure standard and this will replace the existing IAS 1 'Presentation of Financial Statements' standard that has been in use for many years.

IFRS Alerts covering the latest International Financial Reporting Standards (IFRS), Interpretations of Standards (IFRIC) or amendments to existing IFRS Standards published by the International Accounting Standards Board (IASB).

In the complex world of mergers and acquisitions, culture is far more than a ‘soft issue’ - it’s a potent strategic enabler or barrier to deal success. Culture fundamentally shapes how organisations operate, how leaders lead, and how people respond to change. Despite its critical importance, culture is often under-assessed and undervalued during the M&A process, leading to significant risks that can derail even the most promising deals.

In the third of our four-part series, we draw on proven frameworks and diagnostic tools like Hofstede’s Culture in the Workplace™ questionnaire, culture heatmaps, and pulse surveys, to track, measure, and course-correct cultural integration.

In the final part of our Culture in M&A series, we introduce a simplified culture assessment tool Hofstede Culture in the Workplace Questionnaire™ (Hofstede CWQ), which helps dealmakers and integration teams translate abstract culture into concrete, measurable insights.

In the second of our four-part series, we delve into the critical necessity of thoroughly assessing cultural compatibility from the early stages of the M&A lifecycle, commencing even before the deal’s finalisation.

Managing payroll in Singapore involves more than just issuing paychecks - it’s about ensuring compliance, maintaining accuracy, and adapting to regulatory changes. In this article, we sieve out 5 key criteria to consider when managing payroll in Singapore. By focusing on these five areas, you’ll be well-equipped to streamline your payroll processes and avoid costly mistakes.

In the first of our four-part series, we explore why culture is a strategic imperative in M&A. Often dismissed as a 'soft issue', culture is in fact a powerful force that shapes organisational behaviour, leadership alignment, and change readiness, making it a key determinant of deal success.

AI is emerging as one of the most disruptive forces in history — and perhaps humanity’s greatest opportunity to break free from the constraints of traditional scarcity economics. Yet, uncertainty looms. In this article, we explore how AI is transforming the economy by displacing traditional jobs and challenging long-standing work structures, while also creating new opportunities.

Equity-based incentive plans have gained significant traction in Singapore as a tool to attract, retain and reward employees. These plans allow employees to share in the company’s success, aligning their interests with shareholders while also deferring part of the company’s expenses. SGX-listed (i.e. public) companies have long used these structures, and private companies, including startups, now increasingly adopt them for their flexibility and impact on long-term motivation of employees.

Singapore's 2025 Budget introduces two fund management tax incentives — FSI-FM Listing and FSI-FM SG Equities — to boost SGX listings and liquidity. But are these policies meaningful catalysts or cosmetic measures? David Sandison explores the ambition, limitations, and broader implications of these schemes.

In this alert, we summarise the gazetted GST changes and explore how they may impact businesses — from registration and invoicing obligations to transactional pricing and accounting for GST using the tax fraction. We also share our thoughts on how businesses can keep up with the steepening curve.

This article explores how private equity funds value portfolio companies amid evolving market conditions. It highlights the growing complexity of valuations due to data limitations, illiquid investments, and complex instruments.

This article explores common GST errors, the impact of InvoiceNow on tax transparency, and why proactive tax risk management is now a strategic imperative. Learn how businesses can strengthen GST compliance frameworks, future-proof systems, and foster enterprise-wide accountability.