We are pleased to inform that the Inland Revenue Board (IRB) has issued guidelines for income tax treatment of the following MFRS(s) all dated 4 June 2013:
(1) MFRS 5: Non-Current Assets Held for Sale and Discontinued Operations;
(2) MFRS 123: Borrowing Cost; and
(3) MFRS 140: Investment Property
We would be pleased if you could let us have your feedback and/or any concern in writing to technical@ctim.org.my as soon as possible, so that we may raise it to the IRB accordingly.
Members may view the guidelines at the IRB website.
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