Two related companies trade with each other. Does the price they agreed on hold up to the standard an independent buyer and seller would have reached? That question sits at the heart of transfer pricing, and ICAG’s July 2024...

On ICAG’s November 2024 Public Sector Accounting and Finance paper, Question Three scored an average of just 9 out of 20 marks — not because the content was obscure, but because, in the Chief Examiner’s own words, some candidates...

Restate every prior period, or simply adjust from today onward? That single question sits behind one of the most consistently confused pairs in ICAG Financial Reporting: a change in accounting policy versus a change in accounting estimate. IAS 8...

"It's rent, so it must be investment income" is one of the quiet assumptions that costs both CITG candidates and real practitioners marks — and money. The Income Tax Act, 2015 (Act 896) splits assessable income into employment, business,...

Newmont. AngloGold Ashanti. Gold Fields. Tullow. Kosmos. ENI. Every one of these companies operating in Ghana applies a specific IFRS standard to account for the money it spends searching for gold, oil and gas — and it's a standard...