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To begin, here is a quick geography lesson: Panama is a culturally diverse country in Central America located between North and South America. Its main language is Spanish, and its capital city is Panama City. If you need to know more, Wikipedia has a write-up. Why Panama? It is one of many offshore financial centres … Continue reading
[Thanks to the ACCA – http://www.icaew.com/en/archive/members/practice-resources/icaew-practice-support/practicewire/news/dealing-with-dividends%5D The accounting and disclosure of dividends can seem simple but beware of falling foul of the technical complexities. When to provide for a dividend If a dividend is paid in the year then, as long as there are distributable reserves (see below), there is little to debate in terms … Continue reading
Phoenix Debola 