Emirados Árabes Unidos flag Emirados Árabes Unidos: Ambiente de negócios

Contabilidade e regras contábeis nos Emirados Árabes Unidos

Accounting Rules

Tax Year
From 1st January to 31st December.
Accounting Standards
IFRS financial statements are required for all companies listed on the UAE stock exchanges and for banks.
Accounting Regulation Bodies
Accounting Reports
Companies should provide an annual activity report audited by an auditor to the Ministry of Finance (for trading companies) or to the Ministry of Industry (for industrial companies). This obligation serves for the renewal of the company's licence.
Publication Requirements
The companies listed on the stock exchange should submit their accounts to the 'Emirates securities and commodities market authority' which imposes quarterly publication of balance sheets and income statements as well as an annually audited income statement.
Professional Accountancy Bodies
Certification and Auditing
Financial statements must be prepared annually. The State Audit Institution of the United Arab Emirates is one of the main audit organisations in the country.
Accounting News

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Últimas atualizações em February 2024