The Finance (No. 2) Act 2023 did not receive Royal Assent by the exam cut-off date of 31 May 2023, and is therefore not examinable as regards exams falling in the period 1 June 2024 to 31 March 2025. Please note that if you are sitting ATX-UK in the period 1 June 2023 to 31...
The Finance Act 2023 (FA2023 or the Act), which former President Muhammadu Buhari signed into law on 28 May 2023, introduces significant changes to the existing tax laws and regulatory framework, aiming to foster economic growth, enhance fiscal stability and promote sustainable development. The FA...
EFT transactions with consumer accounts are covered by the Electronic Money Transfer Act. A trader or other payee may be authorized to make a one-time electronic payment to an account using information from a check to pay for a purchase or settle an invoice. The trader may allow the electroni...
There are other tax wins and losses in the Bill that affect taxpayers but the above is a summary of the major ones that would affect the ordinary taxpayer. The next step for the Bill is to go through public participation where some proposals may be deleted or added or varied before...
by globalisation. One focus area has been to secure financial systems against the risk of contagion from economic crises. After the 2008 global financial crisis, for example, we saw a sweeping reform in the form of the Dodd-Frank Act in the United States and similar measures across the globe...
In light of that, managing leveraging is a balancing act, which any trader should master. The Bitcoin markets paint a promising future for traders. Therefore, if you are interested in this trade, be sure to pay attention to the tips shared above. Success in the Bitcoin trade is all about...
Responsible finance originates from the belief that finance must not solely be about turning a profit. Instead, the finance sector must act as a force for good for society and the planet. The term responsible finance encompasses a wide range of different roles and responsibilities within the fina...
For the full year ended December 31, 2023, net unrealized depreciation on investments was $48.8 million, or $1.57 per share, compared to net unrealized depreciation on investments of $5.6 million, or $0.22 per share, for the full year ended December 31, 2022. Portfolio Summary an...
“Emissions climbing. Time to act!” the group chanted. “Stand together; don’t turn back!” /jlne.ws/3N4DODK Climate change had no ‘significant’ impact on northern Italy floods in May 2023 Orla Dwyer – Carbon Brief Climate change did not have a “significant” impact on the ...
In this game, suppliers act as leaders, making production and procurement decisions first, while manufacturers and banks act as followers, adjusting their behavior based on the suppliers’ decisions. This structure reflects the hierarchical relationships and information asymmetry present in the supply ...