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Tax Risk Management & Control Framework for Corporate Income Tax
The Tax Risk Management & Control Framework for Corporate Income Tax, also known as CTRM, is meant for companies to voluntarily review their internal controls
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IAS 36 - Reversing impairment losses
This article focuses on part of this step; reversing impairment losses.
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Singapore will be implementing a points-based evaluation system for Employment Pass (EP) applications starting from September 2023 under the new

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Corporate Tax Tax Risk Management & Control Framework for Corporate Income Tax 25 Jul 2022
The Tax Risk Management & Control Framework for Corporate Income Tax, also known as CTRM, is meant for companies to voluntarily review their internal controls
Tax Tax Governance Framework (TGF) 25 Jul 2022
On 17 February 2022, the IRAS introduced the Tax Governance Framework ("TGF"), alongside the Tax Risk Management & Control Framework for Corporate Income Tax
Digital tokens The meaning of life, tax and the digital universe - an APAC perspective 28 Jun 2022
Digital tokens, such as cryptocurrencies and NFTs, have established themselves as a new asset class in less than a decade. In this webinar, a panel of Grant
Funds Stricter criteria for family offices applying for tax incentives 13O and 13U 22 Apr 2022
The Monetary Authority of Singapore (MAS) announced that single family offices will have to meet stricter criteria in order to qualify for the tax exemptions
IFRS IFRS Alerts 20 Apr 2022
The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Reversing impairment losses 18 Apr 2022
This article focuses on part of this step; reversing impairment losses.
INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36 18 Apr 2022
An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Recognising impairment losses 18 Apr 2022
This article focuses on part of this step; recognition of impairment losses. For reversing impairment losses refer to our article ‘Insights into IAS 36 –
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - Comparing recoverable amount with carrying amount 18 Apr 2022
This article discusses when there are exceptions to the rule of comparing recoverable amount with carrying amount, which is step 5 in the impairment review
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