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IFRS 16 - Prepare for lease accounting changes
The new IFRS 16: Leases standard has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their balance sheet.
Thought Leadership
Trends in mergers and acquisitions in Botswana
Trends in mergers and acquisitions in Botswana
Globally, transactions slowed down dramatically in Q2-Q3 2020, with management of most businesses getting consumed with weathering the immediate crisis while trillions of committed capital waited for the dust to settle. Subsequently, deals are soaring as distressed companies look for exit strategies and investors look for a market correction. In some industries, companies may exit the pandemic healthier, attracting a new round of interested investors.
Given these M&A expectations and trends globally, how does the local landscape look and what do the trends indicate?
Taxation Home
Tax Alert 1 of 2022
Tax Amnesty Scheme ends on 30 June 2022
Tax alert 1 Tax Amnesty Scheme ends on 30 June 2022
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Cloud based business process solutions
Cloud based business process solutions
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Regulatory Amendments
Key features of the Companies (Amendment) Act, 2022
The Companies (Amendment) Act, 2022 was assented by the Parliament of Botswana on 25 February 2022 and became effective on the same date. Summarized below are key features of the amendments.