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Malaysia Master Tax Guide 2024
The Malaysia Master Tax Guide 2024 is a practical, accurate, and dependable overview of the structure, characteristics, and scope of Malaysia Income tax law and practice. It describes how the legislation relates to individuals, partnerships, limited liability partnerships, companies, and other taxable entities, as well as essential information on stamp duty, real property gains tax, double tax treaties, and investment incentives. Readers will obtain a better understanding of tax statutory requirements as well as their obligations in preparing and submitting tax returns and resolving tax disputes. This Guide has earned its reputation over the last four decades as Malaysia’s leading annual tax guide because it covers each year’s tax developments clearly and concisely. The law as it stands for this iteration is valid until and including 31 December 2023.
Key features: includes all tax changes made since the previous edition (2023), including modifications imposed by the 2024 Budget, as well as the most recent exemption orders, rules, and case judgements reported; Up to date content, rates, and tables; Comprehensive coverage with worked examples of tax applications includes new, updated, and reworked examples; Extensive cross-referencing, indexing, and finding aids; The user-friendly approach assists users in finding answers to their tax issues.
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Malaysia Audit Manual, 5th ed
The Malaysia Audit Manual, 5th Edition provides a comprehensive guide to assist professional accountants and auditors in carrying out audits for various reporting and non-reporting entities. It provides guidance on auditing procedures including audit programmes, procedures, detailed and comprehensive checklists and documentation needed to support the auditor’s conclusions and ultimately, the audit opinion.
The manual is designed to be a practice aid in carrying audit objectives. Auditors would be able to tailor these procedures to suit their requirements and audit objectives using the guides provided.
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Financial Accounting and Reporting in Malaysia, Vol 1, 8th ed
The 8th edition of Financial Accounting and Reporting in Malaysia (Volume 1) aims to develop knowledge and skills in understanding and applying the MFRSs, IFRSs and MPERS. With a clear emphasis on local practices, accounting principles are discussed in detail to guide users on the preparation and presentation of financial statements to ensure compliance with the latest requirements.
The key features are Principles and issues are summarised, explained and demonstrated with illustrative questions and answers in each accounting chapter of this issues-based book; Clear explanations and numerous practical examples give practitioners, preparers and students a better understanding of the MFRSs, and guidance on how to apply them to businesses in Malaysia; and Incorporates the latest changes to help readers keep apace with ongoing developments as MFRSs continues to expand and evolve.
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Veerinder on Taxation, 6th Edition
Veerinder on Taxation, 6th Edition focuses on laying a solid foundation by discussing the fundamental principles and practices of Malaysian taxation through case law decisions and administrative practices. As a result, the book includes chapters on the contribution of taxation to the national economy, the theoretical aspects of tax systems and structures, the legal and practical aspects of Malaysian taxation, and examples of how principles are applied. Relevant domestic and international case law decisions are discussed.
Many practical examples are included, which should be especially useful to readers. Furthermore, some diagrammatic presentations and flow charts are provided to help readers understand the fundamental principles of taxation.
This edition covers all revisions made up to and including June 22, 2022.
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Principles of Business & Corporate Law, Malaysia (4th Edition)
Principles of Business & Corporate Law Malaysia, 4th Edition explains the Malaysian legal framework and the legislation that governs the Malaysian business environment in the main areas of business and corporate law. The book is written in concise and simple point-to-point manner that enables easy understanding and a quick grasp of the main key points of the issue in discussion. Case examples, references to legislation, case law, illustrations and examples are used to support explanations. In light of the pandemic, many aspects of the law are reexamined in this edition. Several new statutes were enacted to address the pandemic and this book will explore them.
The key features; this book not only covers business law but also corporate law; it is written in a point-by-point, numbered style making it an easy read; Cases are prominently differentiated from the text and similarly, reproductions of sections of the law are boxed up, using a different typeface from the text; etc.
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A Comprehensive Guide to IFRS 15 and IFRS 16, 2nd ed
IFRS 15 Revenue from Contracts with Customers is the new standard on revenue accounting that significantly impacts revenue recognition and measurement. Its implementation may also have broader implications on tax positions and key performance indicators. IFRS 15 provides clear guidance on when revenue is to be recognised, either over time or at a point in time. It also deals with the presentation of contract assets and contract liabilities and requires enhanced disclosure requirements on revenue.
IFRS 16 Leases will have a significant impact on lease accounting for lessees. This IFRS applies a new “rights and obligations” approach for lessee accounting that requires a lessee to capture all assets and liabilities in lease contracts, regardless of whether it transfers substantially all the risks and rewards incidental to ownership. Unlike the current IAS 17, which differentiates finance and operating leases, IFRS 16 no longer makes this distinction. This new approach will affect reporting entities with significant off-balance sheet operating leases accounted for under the current IAS 17. IFRS 16 also changes the definition of a lease, which may bring within its scope contracts or arrangements that were previously not accounted for as leases under the current IAS 17. IFRS 16 has also changed the accounting requirements on sale and leaseback arrangements and has provided new requirements on sublease arrangements.
The key features include references to actual company practices on revenue and lease accounting, additional guidance on complex revenue and lease accounting treatments., etc.
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The Company Constitution + ebook
The Company Constitution is a concise, practical guide to a company’s constitution which is at the core of the operations of a company. This book provides guidance on company constitutions in the new statutory regime under the Companies Act 2016. It provides clarification for professionals within Malaysian companies as to the company constitution in relation to companies registered before and after the enforcement of the Companies Act 2016.
This book is a handy tool catering primarily to corporate persons and professionals, including company secretaries, directors, accountants, legal advisors and bankers, by providing a practical understanding of company constitutions, both old and new. It is also suitable for law students as well as non-law students taking courses containing elements of company law. In a nutshell, it will be a useful and indispensable book to anyone who has an interest in or has to deal with companies.
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Consolidated Financial Statements, 10th Edition
Consolidated Financial Statements, 10th Edition was written to keep the materials up to date with the latest developments in financial reporting standards promulgated by the International Accounting Standards Board (IASB), as well as to incorporate changes in new IFRSs that may affect consolidated financial statements, such as IFRS 9 Financial Instruments and IFRS 16 Leases. The MPERS Framework for private entities, which went into effect on January 1, 2016, includes several sections on business combinations and consolidation. The MFRS Framework and the MPERS Framework have some significant differences in accounting treatments for business combinations and consolidation, which are highlighted with examples in this new edition.
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Company Meetings & Resolutions + ebook
Company Meetings and Resolutions is written in clear and simple language to provide an easy understanding of the law and practice of company meetings for all stakeholders involved in organising and running company meetings. It deals with the relevant Malaysian Companies Act 2016 (Act 777) provisions and provides authoritative guidance on a variety of matters arising from company meetings, including; Types of company meetings; Meaning of minutes and resolutions; Procedures involved in convening board and members’ meetings; Difference between actual meeting resolutions and written resolutions; Difference between proxies and corporate representatives; Annual general meetings of public companies; Class meetings; Convening of technology-based meetings; and Duties of a chairperson in meetings.
The book provides a legal and practical understanding of various company meetings such as directors’ meetings, members’ meetings, committee meetings and other meetings relating to creditors meeting in receiverships, schemes of arrangement, judicial management and liquidation which are essential for the proper functioning of a corporation.
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Consolidated Financial Statement (MFRS Framework)
This book is a comprehensive guide to the preparation of consolidated financial statements in Malaysia. It discusses consolidation financial statements in the context of the Malaysian Financial Reporting Standards Framework (MFRS Framework) issued by the Malaysian Accounting Standards Council (MASB) and that are effective as at 1 January 2018.
The major MFRS discussed are MFRS 3 Business Combinations, MFRS 10 Consolidated Financial Statements, MFRS 11 Joint Arrangements, MFRS 12 Disclosures of Interests in Other Entities, MFRS 127 Separate Financial Statements, and MFRS 128 Investments in Associates and Joint Ventures.
This book is written based on many years of teaching, research and practical experience. It adopts a professional approach and is presented in a step-by-step, easy-to-understand style.
Member Price: RM187.00
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Guide to Company Secretarial Practice in Malaysia, 5th edition
This book provides a clear and concise explanation of the legislative framework, compliance requirements and ramifications of company secretarial practice in Malaysia, under Companies Act 2016, and the Companies (Amendment) Act 2019. Particular regard is given to the application procedures and compliance work of a company secretary. Readers will obtain an insight to the provisions of company law in Malaysia and how they are applied in the commercial world.
Company secretarial practice has become more and more demanding, especially for company secretaries and professionals doing the paper work relating to compliance requirements of the Companies Act 2016, Bursa Securities Listing Requirements, including but not limited to Anti-Money Laundering laws.
This book contains guidelines, procedures and latest case references on the vital issues pertaining to the interpretation of company law by the courts, in particular with regards to members’ written resolution on the resignation of directors.
The law stated in this book is from the Companies Act 2016 and Companies (Amendment) Act 2019. References to the Capital Markets and Services Act 2007, Securities Commission Act 1993 and other related Acts are included where relevant.
The law and rules are as at 31 December 2020.
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Essential Company Law in Malaysia + ebook, Second Edition
This updated second edition guides and supports a quick understanding of the Malaysian company law system. Regular reference is made to the provisions of the Companies Act 2016 to enable the reader to appreciate the statutory scheme regulating corporations in Malaysia. Illustrations are used to clarify concepts and cases are cited for reference. Comparison is made with the former scheme under the Companies Act 1965 where relevant and helpful comments are included to aid the analysis of more difficult areas of the law.
Changes made by the Companies Act 2016 Reprint and the Companies (Amendment) Act 2019 have been covered, including the requirements for the execution of documents and the conditions for loans to directors
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Companies Act 2016 + ebook
This publication presents the full text of the Companies Act 2016, together with an Expert Overview to facilitate an early mastery of the new Act. The overview has been written by an experienced practitioner of corporate law to provide a quick summary of the workings of the new Act. It serves as a first point of reference to facilitate a good understanding of the new statutory regime regulating corporations and its related practices in Malaysia.
This publication is an essential source for lawyers, company secretaries, business advisors, accountants, company directors and regulators, as well as academicians and students of law, accounting and company secretarial practice.
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Malaysia Company Law: Principles and Practices, 3rd Edition
The Malaysia Company Law: Principles and Practices, 3rd Edition provides a detailed analysis of the core company law principles, incorporating amendments in 2019 to the Companies Act 2016. The materials cover extensive number of reported cases with extracts of significant dicta and relevant statutory provisions, combining the discussion of the Companies Act 2016 and the previous Companies Act 1965. Together with the thoughtful use of tables, diagrams and flowcharts, this publication enables readers to engage in a critical examination of the law as it is and as it ought to be. The key features and benefits includes all the relevant and latest provisions relating to the Companies Act 2016 and its subsidiary legislation, Malaysian Code of Corporate Governance 2021, Malaysian Code on Take-overs and Mergers 2016, Bursa Malaysia Listing Requirements and other relevant Acts and guidelines; Complex corporate law principles are clarified simply and succinctly and where relevant, with the good use of tables, diagrams and flowcharts; Contains a huge corpus of cases linking to key principles, highlighting the relevant facts and judicial pronouncements; and provides practical insights into understanding company law by way of contextual application of the law and industry practice, with insights for assisting companies incorporated under the former Companies Act 1965 to adapt to the Companies Act 2016.
Member Price: RM378.00
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The Annotated Malaysian Companies Act 2016, Second Edition
The Annotated Malaysian Companies Act 2016 provides invaluable section-by-section annotations to the Companies Act 2016, throwing light on the application and interpretation of the provisions of the Act. It is written by a select team of experienced practitioners and academicians with extensive knowledge of company and corporate law in Malaysia. The full text of the Act accompanies the high-quality annotations which are insightful, practical and authoritative, enabling a confident understanding of the workings of the Act.
Highlights of the second edition; coming into force of Division 8 Part III on corporate rescue mechanism and the Rules relating to voluntary arrangement and judicial management; operation of section 241 on the requirement of company secretaries to register with the Registrar; etc.
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The Life and Law of Fintech + ebook
This book provides readers with comprehensive knowledge of FinTech, including its operational and legal aspects to open up new vistas. It is a must-read for those wanting to know about FinTech!
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A Practical Guide for Company Directors in Malaysia + ebook
The second edition of A Practical Guide for Company Directors in Malaysia has been revised to take into account the new Companies Act 2016 (Act 777), the Interest Schemes Act 2016 (Act 778), the Malaysian Code on Corporate Governance 2017, the Rules on Take-overs, Mergers and Compulsory Acquisitions 2016 and the Bursa Securities Listing Requirements and Rules. It is a highly practical and comprehensive reference book that caters not only for those who aspire to be directors of companies but is also useful especially for directors who are already sitting on company Boards and their advisers.
This book provides useful practical guides and is very readable for directors, professional in business and industries, business decision-makers, practitioners, corporate consultants and students of Professional Bodies, undergraduate or postgraduate students in Business Studies, Corporate Administration and Corporate Governance at institutions of higher learning and anyone who wishes to know the roles and responsibilities of company directors. Corporate secretarial procedures and actions for compliance with the Companies Act 2016 are fully explained.
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Law and Practice of Corporate Insolvency in Malaysia + ebook
Law and Practice of Corporate Insolvency in Malaysia contains a wealth of practical guidance on corporate insolvency practice; panel of contributors consists of experienced corporate insolvency practitioners from both the legal and accounting professions; fully up-to-date with citation of relevant statutory provisions; replete with invaluable leading local and foreign case authorities; an illuminates the difficult areas of corporate insolvency law and practice, such as investigations, cross-border insolvency and company voluntary arrangements.
The practical and analytical approach taken by this book greatly helps both those who are new to corporate insolvency practice in Malaysia as well as lawyers who would find the materials and references in this book a useful point of first reference.
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Companies Act 2016 + ebook, 2019 Edition
The Companies Act 2016: An Overview (2019 Edition) has been revised to incorporate the new Companies Act (Amendment) Act 2019 (Act A1605) which was passed by the Dewan Rakyat on July 10, 2019 and the Dewan Negara on July 31, 2019. This publication presents the full text of the Companies Act 2016, together with an updated Expert Overview and relevant subsidiary legislation to provide a comprehensive collection of company legislation. The overview has been written by an expert practitioner with vast company law and corporate secretarial to provide a quick summary of the workings of the 2016 Act and its 2019 Amendment. It serves as a first point of reference to facilitate a good understanding of the current statutory regime regulating corporations and its related practices in Malaysia.
This publication is an essential source for lawyers, company secretaries, business advisors, accountants, company directors and regulators, as well as academicians and students of law, accounting and company secretarial practice.
Member Price: RM214.00
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Financial Instruments: Recognition, Measurement, Presentation & Disclosure, 5th Ed
The 5th edition of Financial Instruments: Recognition, Measurement, Presentation & Disclosures discusses the requirements in MFRS 9 and the amended MFRS 132 and MFRS 7. For private entities applying the MPERS Framework, the requirements on financial instruments are covered in three sections, namely: (i) Section 11 Basic Financial Instruments; (ii) Section 12 Other Financial Instruments Issues; and (iii) Section 22 Liabilities and Equity, with an option for private entities to apply the recognition and measurement standards in MFRS 139.
This book is drafted with the objective of making the standards understandable and operational to accountants and accounting students. The focus of this book is on the application aspects of the accounting standards for financial instruments.
Member Price: RM277.00
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Financial Acc & Rep in Msia Vol 2, 8th Ed
The Financial Accounting & Reporting in Malaysia (FARM) book comes in 2 volumes. The eighth edition of FARM Volume 1 was released in 2022. This eighth edition of FARM 2 has been drafted to incorporate the new and amended MFRSs issued after 31 December 2017 that relate to the more advanced areas of financial reporting and new developments. This edition also discusses the global concern about greenhouse gas emissions and the need for sustainability and climate change reporting.
The key features are new and amended MFRSs, IC Interpretations and Agenda Decisions that relate to financial reporting: new chapter on Entities in the Supply of Renewal Green Energy; expansion of the chapter on corporate social responsibility, integrated reporting, sustainability reporting and climate change reporting: additional guidance on new IC Interpretations and Amendments to MFRSs issued after 31 December 2017; and enhanced analysis, discussions and examples of actual company practices of specialised industries in Malaysia.
Member Price: RM232.00
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Restructuring and Insolvency: A Commentary
The restructuring and Insolvency: A Commentary book provides instructive section-by-section commentary on the provisions of the Companies Act 2016 (CA 2016) which cover the restructuring and insolvency of companies. With an expert contributor team of legal and insolvency practitioners from leading firms in Malaysia led by General Editors who are eminent practitioners in the field, the illuminating knowledge and guidance contained in this book make it one that will surely be the foremost reference in the practice of restructuring and insolvency in Malaysia.
The key features: Detailed commentary on applicable statutory provisions supported by reference to local and foreign case law; Comparative legislation, including legislation in Singapore, the UK and Australia, provides signposts for further research; Sample originating summonses, affidavits in support and orders of the court; etc.
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2024 Handbook for Employers and Employees in the Private Sector
Published every year for the convenience of Senior Managers responsible for Human Resources, Finance, Administration Or For General Management. The handbook explains, with examples, in an Easy-To-Read style, the following subjects relating to Human Resources Management, Financial Management and Company Administration to help you in the Decision-Making Process.
Member Price: RM169.00
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Malaysia Income Tax Act 1967 with Complete Regulation & Rules - 12th Edition
Malaysia Income Tax Act 1967 with Complete Regulations and Rules is ideal for practitioners to use in the courtroom, handy as a desk or portable reference and reliable as a student text. This volume contains the full text of the Income Tax Act 1967.
Rules and legislative notifications relating to income tax have also been reproduced or summed up in easy-to-read table form. In addition to the income tax legislation, this book includes Employees’ Provident Fund contribution rates and Tax Information for the user’s quick reference.
This edition incorporates all amendments up to 1 March 2024.
Member Price: RM205.00
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Deferred Taxation, 5th ed
Over the years, although the fundamental approach to deferred taxation remains the same (i.e., a temporary difference approach), there have been numerous amendments and changes in principles introduced to MFRS 112 Income Taxes. The MPERS Reporting Framework used by private entities contains a section on income taxes which is similar but not identical to MFRS 112.
There are new and amended MFRSs issued by the MASB after September 2020, such as the Pillar Two Tax Reform, that need to be addressed. The Malaysian Tax Budget 2024, approved in Parliament in October 2023, has introduced a limited capital gains tax for gains arising on disposals of unlisted shares.
The 5th edition of this book has been written to include these amendments and changes. The tax treatments of various Public Rulings issued by the Inland Revenue Board are discussed in this new edition.
The key features: Detailed explanations of the tax treatments and tax effects of revenue transactions arising from the adoption of MFRS 15 Revenue from Contracts with Customers; Detailed explanations of the tax treatments and tax effects of lease arrangements arising from the adoption of MFRS 16 Leases; Guidance on the application of IC 23 Uncertainty over Income Tax Treatments; etc
