CCS - Chartered Accountants

CCS - Chartered Accountants CCS & CO PLT (202206000043)
Chartered Accountants

We have been in the industry since 2004.
(336)

At CCS, we envision more than numbers; we envision a sustainable legacy. As Chartered Accountants, our commitment extends beyond financial excellence to spark businesses for lasting success. We are the architects of financial sustainability, weaving a story where accounting meets innovation. At the heart of every audit, tax strategy, and corporate advisory lies our dedication to fostering green tr

ansformations. We see beyond balance sheets, recognising that financial health and environmental responsibility go hand in hand. With precision and passion, we reshape the accounting profession, creating a future where every business grows sustainably, and together, we write a story of lasting prosperity.

在CCS，我们描绘的不仅仅是数字；我们描绘的是一个可持续的传承。作为注册会计师，我们的承诺不仅限于财务卓越，更致力于激发企业取得持久成功。

我们是财务可持续性的设计师，编织一篇财会与创新相遇的故事。在每一次审计、税收策略和公司咨询中，我们都投入着对促进绿色变革的热忱。

我们透过资产负债表，看到财务健康和环境责任手牵手。

以精密和激情，我们重塑会计行业，开创一个每个企业都可持续成长的未来。共同书写一个持久繁荣的故事。

📘 MPERS 2025 Section 8 – Accounting Policies That MatterMPERS 2025 shifts the focus from generic boilerplate disclosures...
07/06/2026

📘 MPERS 2025 Section 8 – Accounting Policies That Matter

MPERS 2025 shifts the focus from generic boilerplate disclosures to material accounting policy information that is relevant to users of financial statements.

The objective is not to disclose more, but to disclose better.

Entities should explain accounting policies, judgements, and estimates that have a significant impact on the financial statements.

Clear, entity-specific disclosures help investors, lenders, and other stakeholders understand not only the numbers reported, but also the reasoning behind them.

Meaningful disclosure creates transparency, trust, and better decision-making.

📘 MPERS 2025 第8章——披露真正重要的会计政策

MPERS 2025 将重点从千篇一律的标准化披露，
转向披露对财务报表使用者真正重要的会计政策信息。

修订的目标不是披露更多内容，
而是披露更有价值的内容。

企业应重点说明对财务报表影响重大的会计政策、
管理层判断及估计事项。

清晰且具企业特色的披露，
能够帮助投资者、银行及其他利益相关者，
不仅了解财务数字，
更了解数字背后的依据与逻辑。

有意义的披露，
才能建立透明度、信任与更好的决策基础。 📊🦉✨

📘 MPERS 2025 Section 7 – Follow the Movement, Not Just the BalanceA loan balance at year-end only shows where the compan...
07/06/2026

📘 MPERS 2025 Section 7 – Follow the Movement, Not Just the Balance

A loan balance at year-end only shows where the company ended.
It does not explain how the company got there.

MPERS 2025 requires better disclosure of financing liabilities by reconciling opening balances, cash flows, non-cash changes, and closing balances.

This helps users understand borrowings, repayments, foreign exchange effects, lease changes, and other financing movements.

Clear movement analysis improves transparency, risk assessment, and confidence in financial reporting.

📘 MPERS 2025 第7章——不要只看余额，更要看变化过程

年末贷款余额，
只告诉我们公司最后停在哪里。

但它未必说明公司是如何走到那里。

MPERS 2025 要求企业加强融资负债披露，
通过调节表说明期初余额、现金流变动、非现金变动及期末余额。

这有助于使用者了解新增借款、还款、外汇影响、租赁变动及其他融资活动。

清楚披露变动过程，
能够提升透明度、风险评估能力，
并增强财务报告的可信度。 📊🦉✨

📘 MPERS 2025 Section 7 – Follow the Movement, Not Just the BalanceA closing loan balance tells only part of the story.MP...
07/06/2026

📘 MPERS 2025 Section 7 – Follow the Movement, Not Just the Balance

A closing loan balance tells only part of the story.

MPERS 2025 enhances cash flow disclosures by requiring entities to explain how financing liabilities change during the year.

Users can now see the impact of new borrowings, repayments, foreign exchange movements, lease liabilities, and other non-cash changes.

This additional transparency helps investors, lenders, and stakeholders better understand how a company finances its operations and manages its obligations.

Better disclosure leads to better decisions and stronger confidence.

📘 MPERS 2025 第7章——不要只看余额，更要看变化过程

贷款期末余额，
往往只反映结果，

却未必说明过程。

MPERS 2025 强化了现金流披露要求，
企业需要说明融资负债在年度内的变动情况。

使用者能够更清楚了解新增借款、贷款偿还、
外汇变动、租赁负债以及其他非现金变动的影响。

这些额外披露有助于投资者、银行及其他利益相关者，
更全面地评估企业的融资策略及偿债能力。

透明度越高，
市场信心越强，
决策质量也会更好。 📊💼🦉✨

📘 MPERS 2025 Section 6 – Dividends: Transparency Beyond the Reporting DateFinancial statements should not only reflect t...
07/06/2026

📘 MPERS 2025 Section 6 – Dividends: Transparency Beyond the Reporting Date

Financial statements should not only reflect the past but also provide insight into important events after the reporting period.

MPERS 2025 enhances dividend disclosures by requiring information on dividends proposed or declared after year-end, dividend amounts per share, and unrecognised cumulative preference dividends.

These disclosures help shareholders, investors, and creditors better understand future cash commitments and distribution plans.

Greater transparency leads to better decision-making, stronger trust, and more meaningful financial reporting.

📘 MPERS 2025 第6章——股息披露：让未来更透明

财务报表不应只反映过去，
也应协助使用者了解报告期后发生的重要事项。

MPERS 2025 强化了股息披露要求，
企业需披露年结后建议或宣派的股息、
每股股息金额，
以及尚未确认的累积优先股股息。

这些信息有助于股东、投资者及债权人了解企业未来的现金流出及利润分配计划。

更高的透明度，
意味着更好的决策依据、
更强的市场信任，
以及更具价值的财务报告。 📊💰🦉✨

📘 MPERS 2025 Section 4 – Break It Down When It MattersMPERS 2025 emphasises that financial statement line items should b...
07/06/2026

📘 MPERS 2025 Section 4 – Break It Down When It Matters

MPERS 2025 emphasises that financial statement line items should be disaggregated when doing so helps users better understand an entity's financial position.

A single number may not always tell the full story.

Breaking down significant balances such as receivables, inventories, borrowings, or cash balances can provide greater transparency and reveal important risks, concentrations, and trends.

The objective is simple:
Present information in a way that is relevant, understandable, and useful for decision-making.

📘 MPERS 2025 第4章——重要时，就要拆开来看

MPERS 2025 强调，
当拆分披露能够帮助财务报表使用者更好地理解企业财务状况时，
企业应适当将财务报表项目进一步细分披露。

一个总数，
未必能够完整反映背后的真实情况。

应收账款、存货、借款及现金余额等重大项目，
在适当情况下进行分类披露，
有助于提高透明度，
揭示潜在风险、集中度及重要趋势。

财务报告的目的不仅是呈现数字，
更是让使用者看懂数字背后的故事。 📊🦉✨

📘 MPERS 2025: Material Matters More Than EverMPERS 2025 shifts the focus from disclosing "significant accounting policie...
07/06/2026

📘 MPERS 2025: Material Matters More Than Ever

MPERS 2025 shifts the focus from disclosing "significant accounting policies" to disclosing material accounting policy information.
The objective is not to provide more disclosures but to provide more relevant disclosures.

Information is material if its omission, misstatement, or obscurity could influence the decisions of users of the financial statements.

This change encourages clearer reporting, reduces unnecessary boilerplate notes, and helps stakeholders focus on what truly matters when assessing a company's financial position and performance.

📘 MPERS 2025：重要的不只是披露，而是披露真正重要的事项

MPERS 2025 将披露重点从“重大会计政策（Significant Accounting Policies）”，
转变为“重要会计政策信息（Material Accounting Policy Information）”。

这项修订的目的并不是增加披露内容，
而是提高披露内容的相关性与价值。

当某项信息的遗漏、错误陈述或模糊表达，
可能影响财务报表使用者的决策时，
该信息便属于“重要（Material）”的信息。

这项改变有助于减少千篇一律的模板式披露，
提升财务报告的清晰度，
让投资者、债权人及其他利益相关者更容易掌握真正重要的财务信息。 📊✨🦉

05/06/2026

CPA Australia 到底值不值得考？

会计人真的有必要再进修 CPA 吗？

这一集带你一起了解会计职业升级的关键路径，以及成为 CPA member 的核心条件与发展机会。

我们也非常荣幸邀请到 Ms. Charlotte（Business Development Manager, Global Member Experience） 与 CCS 团队进行深度交流分享，让我们对会计行业发展与专业成长有更清晰的方向与理解。

fans

📘 MPERS 2025 Is Coming – Are You Ready?MPERS 2025 represents the most significant update to Malaysia’s private entity re...
05/06/2026

📘 MPERS 2025 Is Coming – Are You Ready?
MPERS 2025 represents the most significant update to Malaysia’s private entity reporting framework in years.

New requirements on revenue recognition, fair value measurement, consolidation, financial instruments, and disclosure practices will impact many businesses.

Understanding the changes early allows companies to assess accounting implications, upgrade systems, and prepare staff before the effective date.

The transition to MPERS 2025 is not merely a compliance exercise—it is an opportunity to improve financial reporting quality and strengthen stakeholder confidence.

📘 MPERS 2025 即将到来——您准备好了吗？
MPERS 2025 是近年来马来西亚私人实体财务报告准则最重大的更新之一。

收入确认、公允价值计量、合并财务报表、金融工具及信息披露等领域均引入了新的要求，
许多企业将受到直接影响。

及早了解这些变化，
有助于企业评估会计影响、
优化系统流程、
并提前培训相关人员。

MPERS 2025 的实施不仅仅是为了符合准则要求，
更是提升财务报告质量、
增强投资者及利益相关者信心的重要契机。 📊✨

📘 MPERS 2025 Section 2 – Concepts Before RulesThe revised Section 2 strengthens the conceptual foundation of MPERS by al...
05/06/2026

📘 MPERS 2025 Section 2 – Concepts Before Rules

The revised Section 2 strengthens the conceptual foundation of MPERS by aligning it with the latest Conceptual Framework for Financial Reporting.

Instead of relying solely on detailed rules, accountants are encouraged to focus on the economic substance of transactions and the underlying principles.

A stronger understanding of assets, liabilities, equity, income, and expenses helps improve judgement, consistency, and the quality of financial reporting.

Good accounting starts with understanding the principles behind the numbers.

📘 MPERS 2025 第2章——原则先于规则

修订后的第2章与最新《财务报告概念框架》接轨，
进一步强化了 MPERS 的概念基础。

会计人员不应只依赖条文规则，
更应关注交易的经济实质及背后的会计原则。

深入理解资产、负债、权益、收入及费用的定义与概念，
有助于提升专业判断能力、
增强会计处理的一致性，
并提高财务报告的整体质量。

真正优秀的会计，
不是背熟规则的人，
而是懂得原则的人。 📊✨🦉

📘 MPERS 2025 – Understanding the Style of the DocumentMPERS 2025 is designed to be more user-friendly and easier to navi...
05/06/2026

📘 MPERS 2025 – Understanding the Style of the Document

MPERS 2025 is designed to be more user-friendly and easier to navigate.

The standard uses clear headings, defined terms, practical guidance, and illustrative examples to help users understand the requirements.

Instead of searching through lengthy technical wording, accountants and business owners can identify the key principles more efficiently.

The improved structure promotes consistency in application and reduces the risk of misinterpretation.

A well-organised standard makes compliance easier and financial reporting more reliable.

📘 MPERS 2025——了解文件编写风格

MPERS 2025 的编排方式更加清晰、易读及实用。

准则采用明确标题、定义术语、实务指引及示例说明，帮助使用者更容易理解相关要求。

与过去需要翻阅大量技术文字相比，
会计人员及企业经营者如今能够更快速掌握重点原则。

更完善的文件结构有助于提高应用的一致性，
同时减少误解及错误诠释的风险。

当准则更容易阅读与理解时，
企业的财务报告质量也将更加可靠与可信。 📊✨

Address

38-1 Jalan Radin Anum, Bandar Baru Seri Petaling
Kuala Lumpur
57000

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Monday 08:00 - 17:00
Tuesday 08:00 - 17:00
Wednesday 08:00 - 17:00
Thursday 08:00 - 17:00
Friday 08:00 - 17:00

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+60390588313

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