Mondaq Middle East & Africa: Accounting and Audit
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.
Doron Bergman
An investigative audit, as its name implies, combines two professional elements with essentially different attributes: accounting auditing and investigation.
Olami Inc
Equating "Liquids" with "Process Industries" is a huge logistics mistake – liquids are in fact the lifeblood of Discrete and Service Industries.
Alon Kaplan Law Firm
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.
Deloitte Nigeria
External Auditors of most manufacturing organisations usually scope in PPE as a risk area during their annual audit due to its materiality.
Deloitte Nigeria
The COSO Framework was designed to help businesses establish, assess and enhance their internal control.
Al Tamimi & Company
The combination of two scientific backgrounds by the same person can lead to significant specialised understanding and amazing results.
Clyde & Co
The Saudi Arabian Monetary Agency (SAMA) published its Draft Audit Committee Regulations for Insurance and/or Reinsurance Companies (the Regulation) on 23 July 2011.
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.
ENSafrica
Fraud can cost an organisation hundreds of thousands if not millions of Rands if not detected early enough.
KPMG, South Africa
The recently released accounting standard, IFRS 9 (2013) – General hedge accounting could offer some welcome relief to corporate South Africa.
KPMG, South Africa
According to the 2013 KPMG Cross-Border Investigations survey of sixty global executives, ninety percent indicated that the number of cross-border investigations have either increased or remained the same over the last year.
KPMG, South Africa
Conducting cross-border investigations is no simple endeavor. Ninety-five percent of the executives expect that their needs for cross-border investigations will increase or at least to stay the same over the next year.
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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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...
TMF Group
TMF Group, in association with ACCA, looks at the big issues that are facing businesses planning to set up or expand in the United Arab Emirates.
TMF Group
Even in a tax-free environment, your accounting matters. Accounting in the UAE is not triggered by tax filing requirements but is more of a corporate law requirement.
STA Law Firm
'The Federal Tax Authority has announced the time-limit for companies to register for VAT in the UAE.'
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.
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 ...
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...
Al Tamimi & Company
The combination of two scientific backgrounds by the same person can lead to significant specialised understanding and amazing results.
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