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Comptabilitat a Ghana

Accounting Rules

Tax Year
The tax year is from 1 January to 31 December. Companies with a financial year that is different from the calendar year are taxed on their financial period that ends during the calendar year.
Accounting Standards
International Financial Reporting Standards (IFRS) are required for both domestic and foreign companies whose securities trade in a public market as well as for the following entities: government business enterprises, banks, insurance companies, securities brokers, pension funds, and public utilities. Non-listed companies can use full IFRS Standards or the IFRS for SMEs Standard.
Accounting Regulation Bodies
Accounting Reports

The presentation and preparation of financial statements should be performed in accordance with the Sections 25-31 of the Companies Act. Financial statements must include:

  •     Statement of Financial Position
  •     Statement of Profit or Loss and Other Comprehensive Income
  •     Statement of Distribution
  •     Statement of Cash Flows
  •     Statement of Changes in Shareholder’s Funds
  •     Notes to Financial Statements
Publication Requirements
All companies incorporated in Ghana are required to prepare annual financial statements pursuant to the Companies Act. Listed companies need to prepare annual financial statements in accordance with the Securities Industry Law. Banks must prepare annual financial statements in accordance with IFRS and have them audited. Banks are also required to change audit firms every six years.
Professional Accountancy Bodies
ICAG , Institute of Chartered Accountants (Ghana)
Certification and Auditing
Pursuant to the Companies Act of 1963, all companies registered in Ghana, regardless of size or public interest level, must be audited by auditors registered with the Institute of Chartered Accountants and must file audited financial statements with the Registrar of Companies.
Accounting News

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Actualitzacions: April 2024

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