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Insights

Technical thinking you can use.

Practical guidance on standards, tax and reporting — written by our partners and managers for finance leaders and boards.

Transfer Pricing

Transfer pricing in Egypt: a practical guide for groups

Who must document, what the Local File and Master File should contain, how to choose a method — and how to prepare for a TP inspection.

18 min read
IFRS 9 / ECL

Building a defensible ECL model under IFRS 9

Simplified vs general approach, PD and LGD, forward-looking information and the documentation auditors expect to see.

12 min read
Advisory

Financial due diligence: scope, procedures and red flags

What a buyer or investor should expect from a financial due diligence — quality of earnings, net debt, working capital and deal risks.

10 min read
IFRS 9 / ECL

ECL on trade receivables: the provision matrix step by step

How to build loss rates from historical data, adjust for the future, and avoid the most common errors we see in practice.

8 min read
IFRS

Revenue recognition: getting the five-step model right

Performance obligations, variable consideration and timing — practical pitfalls under IFRS 15 and its Egyptian equivalent.

9 min read
IFRS

Leases on the balance sheet: implementation lessons

Lease term, discount rates, modifications and disclosures — what finance teams most often get wrong.

8 min read
Tax

Claiming double tax treaty benefits in Egypt

Tax residency, beneficial ownership and the documents you need to apply reduced withholding rates with confidence.

7 min read
Tax

Preparing for a tax inspection: a readiness checklist

How to organise your files, reconcile your returns and manage the process before, during and after the inspection.

9 min read
Reporting

Consolidated financial statements: common errors in group reporting

Control assessments, intercompany eliminations, non-controlling interests and foreign operations — where groups slip.

8 min read
Startups

Your startup's first audit: what investors expect

Getting audit-ready early — revenue, share-based payments, convertible instruments and the controls investors look for.

7 min read

Articles are for general information only and do not constitute professional advice. Please contact us to discuss your specific circumstances.

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