Person analyzing finance report with graphs at desk, ideal for business concepts.
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08 Sep
Uncategorized

SEC Corporate Governance Directives 2026: A Guide for Nigerian Boards

SEC Issues New Corporate Governance Directives: A Guide for Boards Introduction On 19 June 2025, the Securities and Exchange Commission (SEC) issued a landmark circular fundamentally reshaping corporate governance for Nigerian public companies and capital market...

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Person analyzing finance report with graphs at desk, ideal for business concepts.
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04 Sep
Uncategorized, USING FINANCIAL DATA TO IMPROVE WORKING CAPITAL DECISIONS

USING FINANCIAL DATA TO IMPROVE WORKING CAPITAL DECISIONS

USING FINANCIAL DATA TO IMPROVE WORKING CAPITAL DECISIONS Introduction Working capital management is evolving from a reactive, periodic discipline into a continuous, data-driven strategic priority. Advances in analytics and data availability are making working capital optimisation...

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04 Sep
Uncategorized

HOW WORKING CAPITAL CREATES A COMPETITIVE ADVANTAGE

HOW WORKING CAPITAL CREATES A COMPETITIVE ADVANTAGE Introduction Working capital has always measured operational discipline. It is now a source of lasting competitive advantage . Recent analysis from EY-Parthenon comparing top-performing U.S. companies by total shareholder return...

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Carton of brown eggs on a kitchen counter
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04 Sep
Uncategorized

Forecasting Cash Flow: Planning for Financial Needs

FORECASTING CASH FLOW: PLANNING FOR FINANCIAL NEEDS Introduction A business can be profitable on paper yet still struggle to pay its bills. The disconnect often lies not in a lack of sales, but in the timing...

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A variety of rubber stamps in selective focus on a wooden table indoors.
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31 Aug
Uncategorized

TANGIBLE NON-CURRENT ASSETS: CALCULATION, DISCUSSION AND ACCOUNTING TREATMENT IN ACCORDANCE WITH IAS 16, IAS 20, IAS 23, IAS 40, IFRS 5 AND IFRS 16

TANGIBLE NON-CURRENT ASSETS: CALCULATION, DISCUSSION AND ACCOUNTING TREATMENT IN ACCORDANCE WITH IAS 16, IAS 20, IAS 23, IAS 40, IFRS 5 AND IFRS 16 Introduction Tangible non-current assets represent a significant portion of many entities' financial...

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Stacked gold coins with wooden blocks spelling 'TAX' on a green backdrop.
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28 Aug
Uncategorized

VAT & Nigeria 2025 Tax Reforms: Key Changes and Implications for Businesses

VAT & Nigeria 2025 Tax Reforms: Key Changes and Implications for Businesses Over three decades after the introduction of Value Added Tax (VAT) in Nigeria, the tax has become one of the government's most significant...

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Calculator and pen on a desk with financial charts, showcasing analysis and business planning.
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27 Aug
Uncategorized

A COMPREHENSIVE GUIDE TO VALUATION FOR FINANCIAL REPORTING IN NIGERIA

A COMPREHENSIVE GUIDE TO VALUATION FOR FINANCIAL REPORTING IN NIGERIA Valuation is one of the most critical yet misunderstood areas of financial reporting in Nigeria. Whether you are preparing financial statements for regulatory compliance, seeking...

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Two men sitting at a desk talking to each other
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25 Aug
PRACTICAL GUIDE TO BUSINESS TAX COMPUTATION IN NIGERIA: STEP-BY-STEP PROCESS FOR COMPANIES, Uncategorized

PRACTICAL GUIDE TO BUSINESS TAX COMPUTATION IN NIGERIA: STEP-BY-STEP PROCESS FOR COMPANIES

PRACTICAL GUIDE TO BUSINESS TAX COMPUTATION IN NIGERIA: STEP-BY-STEP PROCESS FOR COMPANIES Nigeria's corporate tax landscape has undergone its most significant transformation in decades. The Nigeria Tax Act (NTA) 2025, which took effect on 1...

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Businesswoman calculates expenses using receipts and calculator at desk. Ideal for finance, accounting themes.
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24 Aug
Uncategorized

DECISION MAKING TECHNIQUES: RELEVANT COST ANALYSIS – COMPLETE GUIDE WITH EXAMPLES AND CALCULATIONS

DECISION MAKING TECHNIQUES: RELEVANT COST ANALYSIS – COMPLETE GUIDE WITH EXAMPLES AND CALCULATIONS Every business decision involves costs. But not all costs are relevant. Some costs matter for decision-making. Others do not. Understanding the difference...

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