The tax year is the calendar year. A different tax period can be allowed only when a company is more than 50% owned by an entity that has adopted a different tax period.
Accounting Standards
IFRS standards must be adopted by all listed companies, public companies, companies with a majority state shareholding, banks and other medium and large companies.
All public companies are required by law to be audited. Regarding private companies, a statutory auditing is mandatory for PLCs and branch offices, while it is not for LLCs and representative offices.
Accounting News
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