Title: Balancing an accounting problem
Media: The Star daily
Date: 24 July 2010
Background:
When IFRIC 15 was issued and subsequently adopted in Malaysia in 2010, it created a big debate on revenue recognition for property developers – percentage of completion or completed method?
Goh Kean Hoe followed this issue closely since the draft IFRIC was issued by IASB in 1997 where he submitted his comment on the draft. In this article that appeared on the Star newspaper on 24 July 2010, he shared his analysis of this issue and what needed to be done.
Title: Revisiting deferred taxation
Media: The Edge weekly
Date: 29 January 2007
Background:
In 2007, deferred tax treatment on unutilized investment allowances became controversial when some PLCs recognized huge amount of deferred tax income with virtually no profit in current year.
Goh Kean Hoe wrote three articles which were published by the Edge to revisit the deferred taxation concept and rules as well as the deferred tax assets issue. This is the first article.
Title: Possible differences in interpretation
Media: The Edge weekly
Date: 2007
Background:
In 2007, deferred tax treatment on unutilized investment allowances became controversial when some PLCs recognized huge amount of deferred tax income with virtually no profit in current year.
Goh Kean Hoe wrote three articles which were published by the Edge to revisit the deferred taxation concept and rules as well as the deferred tax assets issue. This is the second article.
Title: Treating unutilized investment allowances
Media: The Edge weekly
Date: 2007
Background:
In 2007, deferred tax treatment on unutilized investment allowances became controversial when some PLCs recognized huge amount of deferred tax income with virtually no profit in current year.
Goh Kean Hoe wrote three articles which were published by the Edge to revisit the deferred taxation concept and rules as well as the deferred tax assets issue. This is the third article.