CCS

ED International Tax Reform—Pillar 2 Model Rules – Proposed amendments to the IFRS for SMEs Standard

The “Exposure Draft ED/2023/1 International Tax Reform—Pillar Two Model Rules – Proposed amendments to the IFRS for SMEs Standard” was published by the International Accounting Standards Board (IASB) on June 1, 2023. The Exposure Draft proposes amendments to the IFRS for SMEs (International Financial Reporting Standards for Small and Medium-sized Entities) Standard in response to […]

Persons with Disabilities Act 2008

The Persons with Disabilities Act 2008 (Act 685) in Malaysia is a legislation that focuses on the rights and well-being of persons with disabilities. What is a Disability? Disability refers to a condition or impairment, whether physical, mental, cognitive, or developmental, that hinders, interferes with, or limits a person’s ability to engage in specific tasks […]