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Accounting Articles Finance Financial Reporting TAX VAT

The Accounting Implications of Covid-19 from an IFRS and GAPSME perspective

On March 11, 2020, the World Health Organisation (WHO) officially declared that COVID-19 can be…

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Zampa Debattista22nd March 2020

Articles VAT

Merchants Shipping Act Updates through L.N. 31 of 2020

Shipping companies registered under the Commercial Partnerships Ordinance or shipping companies which have elected to…

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Zampa Debattista13th March 2020

Articles VAT

[Leases – Article 3/5] Measurement of Right-Of-Use Asset and Lease Liability

As discussed in a previous article, under IFRS 16 ‘Leases’, the lessee capitalises lease transactions…

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Zampa Debattista28th February 2020

Articles VAT

2020 VAT Changes

When the clock chimed at midnight on the last day of 2019, fireworks were let…

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Zampa Debattista3rd January 2020