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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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    IFRS technical updates

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    Tax Hub
    Stricter criteria for family offices applying for tax incentives 13O and 13U
    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 Hub
    IAS 36 - Reversing impairment losses
    This article focuses on part of this step; reversing impairment losses.
    Navigating the Economy
    Doing business in Singapore
    Doing business in Singapore
    Singapore Budget Hub
    The Complementarity Assessment Framework (COMPASS)
    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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    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
    Global mobility The Complementarity Assessment Framework (COMPASS) 11 Mar 2022
    Singapore will be implementing a points-based evaluation system for Employment Pass (EP) applications starting from September 2023 under the new
    Women in business 2022 Opening the door to diverse talent 07 Mar 2022
    How businesses can open the door to diverse talent in the wake of the pandemic.
    Webinar Webinar: Singapore Budget 2022 and Beyond 22 Feb 2022
    Following the announcement of Budget 2022, our experts discuss the outcomes and tax changes announced in this year’s Budget and look beyond Budget 2022.
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