General

Introduction Startup valuation remains one of the most debated and misunderstood areas in modern finance. Unlike traditional corporate valuation—grounded in financial history and predictable cash flows—early-stage companies bring uncertainty, limited data, and high failure rates. This makes valuations highly complex, fragmented, and subjective, often leading to friction between founders and venture capitalists (VCs) during mergers […]

Executive Summary This briefing document provides an overview of Business Combinations under Common Control (BCUCCs), the challenges they pose for financial reporting under IFRS Standards, and the IASB’s recent decision to discontinue its project on developing specific requirements for these transactions. BCUCCs occur when a business is transferred between entities ultimately controlled by the same

In today’s fast-changing regulatory environment, compliance with VAT and Corporate Tax requirements has become one of the most critical priorities for businesses and organizations in the UAE. Whether you are a corporate entity, SME, or a registered charity, navigating the complexities of taxation is essential for sustainable operations and avoiding penalties. VAT in the UAE:

This briefing document provides a comprehensive overview of the Federal Tax Authority’s (FTA) “Private Clarifications” mechanism, based on the Private-Clarifications guide. It highlights the main themes, important ideas, and key facts to assist in understanding the nature, eligibility, process, and associated considerations of seeking private tax guidance from the FTA in the UAE. 1. Introduction

This post provides a comprehensive overview of IFRS 14 Regulatory Deferral Accounts, including its objectives, scope, recognition and measurement principles, presentation and disclosure requirements, and the broader context of the IASB’s project on rate-regulated activities. 1. Executive Summary IFRS 14 “Regulatory Deferral Accounts” is an interim standard issued by the International Accounting Standards Board (IASB)

Presentation of financial instruments This briefing document summarizes the main themes and important ideas and facts from the provided sources related to IAS 32 Financial Instruments: Presentation. The core focus of IAS 32 is on how to classify financial instruments as either financial liabilities or equity instruments in the financial statements. 1. Core Principle: Substance

Environmental, Social, and Governance (ESG) reporting is no longer optional – it’s becoming a global standard. With rising investor scrutiny, regulatory momentum, and the UAE’s ambitious sustainability goals, listed companies must prioritize transparent and credible ESG disclosures. In June 2025, the Abu Dhabi Securities Exchange (ADX) released its latest ESG Disclosure Guidance for Listed Companies.

1. Introduction to Corporate Tax Law and Family Foundations The UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) introduces a federal tax on corporations and business profits, effective for Tax Periods commencing on or after June 1, 2023. A “Family Foundation” for Corporate Tax purposes is defined as “any foundation, trust or similar

🚪 Logging In You can access your account using: Forgot your password? Use the “Forgot Password?” link to reset easily. 💰 Managing Corporate Tax Payments Inside the My Payments Section, you’ll find: You can also download statements and view liabilities by year. 💳 Two Payment Methods 📑 After Payment Once a payment is complete: 📘