by admin | Apr 1, 2026 | Accounting, Income Tax, Tech News
This note summarizes the significant judicial developments from six key tax cases decided in 2025, covering capital allowances, the taxation of income from non-performing loans, employment income characterization, the Qualifying Debt Securities (QDS) scheme, the...
by admin | Apr 1, 2026 | Accounting, Income Tax, Tech News
Under Sections 23(4) and 37(12) of the Singapore Income Tax Act 1947, a company’s ability to carry forward or carry back unutilised trade losses, capital allowances, and donations is contingent upon meeting the continuity of ownership requirement. A waiver of this...
by admin | Mar 31, 2026 | Accounting, Tech News
As the effective date of the latest Singapore Financial Reporting Standards (International) (SFRS(I)s) approaches, it is crucial for professional accountants to understand the nuances of the new segment reporting requirements under SFRS(I) 8. The standard introduces a...
by admin | Mar 31, 2026 | Auditing, Tech News
On or about 30 March 2026, the Accounting and Corporate Regulatory Authority (ACRA) has issued Audit Practice Bulletin (APB) No. 1 of 2026 “Strengthening Professional Excellence: Continuing Professional Education Compliance Insights” sharing its key...
by admin | Mar 30, 2026 | Accounting, Artificial Intelligence (AI), Tech News
This technical note consolidates key methodologies and tool implementations derived from recent training on AI-powered digital content creation. The objective is to establish standardized workflows for leveraging artificial intelligence across the marketing funnel,...
