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Accounting & IFRSReviewed 3 Oct 2026

Financial Due Diligence: An Accountant’s View Before an Investment or Contracting Decision

Financial due diligence is more than collecting financial statements before an investment or contracting decision. This article explains what an accountant examines in earnings quality, cash flows, working capital, obligations, contracts, and related parties—and how findings should be presented as evidence and decision questions, not an investment guarantee or legal opinion.

8 min readRead the insight

Editorial image for the professional insight: Financial Due Diligence: An Accountant’s View Before an Investment or Contracting Decision

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02Accounting & IFRSReviewed 3 Oct 2026

IAS 28 Amendment: When Can an Investment in an Associate or Joint Venture Be Measured at Fair Value?

A practical explanation of the June 2026 IAS 28 amendment: when the equity method remains the rule and when the fair value option may be available within a limited scope.

8 min readRead insight Financial Advisory

03Accounting & IFRSReviewed 5 Oct 2026

Unpaid Capital Under the IFRS for SMEs Accounting Standard

A practical explanation of the payment obligation and the accounting presentation of unpaid capital for entities applying the IFRS for SMEs Accounting Standard.

6 min readRead insight Financial Advisory

Editorial image for the professional insight: Converting an Establishment into a Company: The VAT Registration Gap That Can Disrupt Invoicing and Returns

04Tax & ZakatReviewed 3 Oct 2026

Converting an Establishment into a Company: The VAT Registration Gap That Can Disrupt Invoicing and Returns

An establishment may complete its legal conversion into a company while invoices and VAT returns continue under the former registration. This article explains how Article 17 of the Saudi VAT Implementing Regulations governs the transfer of an economic activity and why registration, notification, and tax-number cutover must be coordinated before the conversion date.

7 min readRead insight Zakat & Tax