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Middle East & Africa
Accounting
Israel
Pearl Cohen Zedek Latzer Baratz
The Opt-Out Election can be made annually and must be made on a timely filed tax return.
Barnea & Co
The composition of the audit committee requires at least two amutah members and an executive board member is prohibited from serving as an audit committee member.
Nigeria
Taxaide Professional Services Ltd
The recent revenue drive arising from fall in oil prices and the need to diversify Nigeria's revenue away from oil to non-oil sources, such as taxation, has led to increase in the frequency of tax audits and investigations ...
Banwo & Ighodalo
On July 24, 2014, the International Accounting Standard Board ("IASB") launched the International Financial Reporting Standard 9 ("IFRS 9")
AELEX
The Federal Inland Revenue Service (‘FIRS'), recently introduced new measures to improve the experience of taxpayers during tax audits.
Deloitte Nigeria
The Federal Inland Revenue Service (FIRS), on 30 April 2019, notified the public that it has introduced new measures to simplify and ease tax audit experience for all taxpayers.
Andersen Tax LP
It is therefore important that taxpayers are prepared and equipped to effectively manage the TP audit process.
Deloitte Nigeria
There is wide debate around the impact that advances in technology in this disruptive era will have on the scope and relevance of the audit of the future.
Deloitte Nigeria
As with any new IFRS implementation, board oversight at an early stage and on an ongoing basis is critical. In order to ensure an effective and efficient implementation process, it is imperative that the board remains engaged in this process and sets the tone for the entity.
Deloitte Nigeria
When an asset is being sold individually, IFRS 5 applies only if it is a non-current asset. When a group of assets is being disposed of in a single transaction, the classification and presentation requirements...
Deloitte Nigeria
Upgrading to the latest International Financial Reporting Standards (IFRS 9) is a large transformational event for all financial institutions, regardless of their size and complexity.
Saudi Arabia
Al Tamimi & Company
The combination of two scientific backgrounds by the same person can lead to significant specialised understanding and amazing results.
South Africa
ENSafrica
The obligation to make payment by a taxpayer of an assessment is not suspended merely because that taxpayer intends on disputing such assessment
TMF Group
Bernard Agulhas, IRBA's CEO, states that the objective of mandatory audit firm rotation is to strengthen the independence of audit firms from their clients and to boost empowerment.
United Arab Emirates
Grant Thornton
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging
PWC
Over the past eight months I've been working with insurers in the Middle East on their IFRS 17 implementation projects and I have also been lucky enough to embark on a new career opportunity having now relocated to Dubai ...
BSA Ahmad Bin Hezeem & Associates LLP
In his capacity as Ruler of Dubai, Vice President and Prime Minister of the UAE His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Law No. (4) of 2018 ...
BSA Ahmad Bin Hezeem & Associates LLP
The UAE's commitment to sharing financial data on individuals and entities under Common Reporting Standards (CSR) has been furthered reinforced by the Insurance Authority Board of Directors Decision No. 32 of 2017...
Crowe Horwath
Though the changes may result to a lengthier audit report; these shall further enhance the quality of reporting and provide the user a detailed undestanding of the key risk areas.
The Sovereign Group
Many Free Zone Companies incorporated in DMCC, DWC and JAFZA are leaving themselves exposed to potential fines and the non-renewal of their trading licence for failure to comply with one particular regulatory requirement.
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