Middle East: Accounting and Audit

This memorandum describes the major provisions under Israel’s Encouragement of Research and Development Law, 1984 (the "R&D Law"), with respect to grants provided by the Office of the Chief Scientist of the Ministry of Industry and Trade (the "OCS"), and certain obligations and restrictions imposed by the R&D Law.

The situation of Science and Technology in Iran has been examined and surveyed and the analytical results have been compared with those of other countries on the basis of indices approved by the Cultural High Council in five sectors i.e. in human, fiscal, structural, operational and efficiency sectors during the years 1375 (1996), 1377 (1998), and 1379 (2000).

The Emirate of Dubai has recently passed new amendments to the existing "Dubai Law No. 4/2018 on the Establishment of the Financial Audit Authority" ("LAW").

In the context of the rapid digital transformation across Saudi Arabia and the fast-paced global developments in technology – particularly in artificial intelligence (AI), this paper discerns implications...

Tax audits are a fundamental part of financial regulation, ensuring that businesses adhere to tax laws and guidelines. Pharmaceutical companies in Egypt are no exception...

Financial statements are fundamental accounting documents that reflect a company's financial position and performance over a specific period.

Financial statements are a vital tool for evaluating a company's financial performance, providing accurate information about assets, liabilities, revenues, and expenses.

Valuation plays a crucial role in financial reporting and compliance, ensuring that financial statements reflect the true value of an organization's assets and liabilities.