In: Bulletin

Impact of COVID-19 on ECL (FRS 109 or SFRS(I) 9)
July 7, 2021

The measurement of ECL reflects a probability-weighted outcome discounted with the time value of money based on the best available forward-looking…

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Another No Man’s Land – Crypto Currencies
July 6, 2021

Cryptocurrency is an intangible digital token that is recorded across numerous distributed individual ledgers in an online infrastructure. The information relating…

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Registrable Controllers – No Longer No Man’s Land
July 5, 2021

In 2017 (effective 31/3/2017), following 1MDB debacle, as part of Singapore improvement on the transparency of beneficial ownership and to delayer…

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A Look at IPT (Interested Party Transaction) Breaches
July 2, 2021

Recent breaches (Jun 2021) include former chief executive officer (CEO) and former executive director of Trek 2000 International for failure to make…

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The Toothless Tiger Gets a New Denture
July 1, 2021

From 1 Aug 2021, SGX RegCo will have expanded enforcement powers to issue public reprimand, or requires issuers comply with specific…

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“Too Good to be True”
April 16, 2021

When a deal is too good, it is always true that it may be a scam. The recent IRAS GST Act…

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Business Owner Guide to Corruption
December 9, 2020

A former assistant sales manager of a wine company was fined $3,000 for corruption on 7 Dec 2020 for paying a…

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Interesting takeaway from the first case of Tax Payer Challenge to IRAS on s33(1) Tax Avoidance in Dr W Vs Comptroller of Income tax
December 1, 2020

Following the IRAS haul on medical professional this year ( Nov 2020), we have seen the first case of challenge by…

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