Ruanda flag Ruanda: Entorn econòmic

Comptabilitat a Ruanda

Accounting Rules

Tax Year
The standard tax year is the calendar year, although the taxpayer may request a different 12-month period.
Accounting Standards
Companies whose debt or equity securities trade in a public market and companies with public accountability (like banks and other financial institutions) must use full IFRS standards. All companies whose securities do not trade in a public market must use the IFRS for SMEs standard (Companies Act 2009).
Accounting Regulation Bodies
Institute of Certified Public Accountants of Rwanda (ICPAR)
Accounting Reports
The main financial documents in Rwanda are the financial statement, the statement of income, the balance sheet and the cashflow statement.
Publication Requirements
The Board of Directors of every company shall ensure that, within three months following the end of a financial statement, the audit is made and signed by at least one representative of the company. Such an audit shall be submitted to the Registrar General. Every company, other than a small private company, shall ensure that, within thirty days after the financial statements of the company and any group financial statements are required to be signed, copies of those statements together with a copy of the auditor's report on those statements are filed with the Registrar General for registration. A small private company shall file with the Registrar General a financial summary for registration. Furthermore, a company shall have a balance sheet date in each calendar year (Companies Act No. 07/2009).
Professional Accountancy Bodies
Institute of Certified Public Accountants of Rwanda (ICPAR)
Certification and Auditing
The financial statements of all companies, except small private companies, must be audited annually by a licensed member of ICPAR.
Accounting News
IFAC Rwanda Accounting News

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Actualitzacions: April 2022

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