The simple definition of a contract is where an offer by one party is accepted by the other party. These parties are the contracting parties. There […]
The novel coronavirus, also known as COVID-19, has caused major disruptions worldwide since its outbreak in December 2019 in Wuhan, China. The virus has also recently […]
IFRS 15 recently became effective for financial periods beginning on or after 1 January 2018. IFRS 15 is only applicable to entities that have implemented International […]
A popular question which comes up during a consultation with a client when the drafting of commercial documents is discussed is, “what is the effective date […]