Singapore Tax Cases 2023 (Part 2)

TAKEAWAYS In Singapore Tax Cases 2023 (Part 1), published in May, two notable income tax cases1 based on a seminar organised by the Singapore Chartered Tax Professionals (SCTP) were dissected. The seminar was facilitated by Accredited Tax Advisor (Income Tax) & Accredited Tax Practitioner (GST) Allen Tan, Principal; Jeremiah Soh, Local Principal; and Shawn Joo, […]

Vital Skills Of A Chief Sustainability Officer

The role of the Chief Sustainability Officer (CSO) has evolved rapidly over the last two decades. In fact, by 2014, 90% of S&P 500 companies had a CSO, and the numbers have grown steadily from there, according to global organisational consulting firm Korn Ferry. In recent years, as sustainability factors become a mainstream part of […]

The Dashboard Master

Meet some of the 100 minds shaping ISCA’s future. Each staff, with his/her unique skills and perspectives, contributes to the collective effort. This series shares insights into some of the day-to-day happenings at ISCA House. Read on and stay tuned for more. “Hi, my name is Daryl (or better known as the “ISCA police”), from […]

Exposure Draft – Business Combinations (Part 2)

TAKEAWAYS In the post-implementation review of the International Financial Reporting Standard (IFRS) 3 Business Combinations, stakeholders raised concerns that investors are not receiving sufficient information about the subsequent performance of acquisitions1. As a result, some users resort to using the information provided by the impairment test of goodwill as an indicator of the performance of […]