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IFRS UPDATE

MOORE BISHOP & ROOKS IFRS NEWS Issue – July 2025 Moore Bishop & Rooks IFRS News provides you with an update on Moore Bishop & Rooks’s resources in relation to IFRS financial Reporting and an overview of what has been issued by the IFRS Foundation in the second quarter of 2025. IFRS Update ISSB publishes […]

Navigating Nigeria’s New Mandatory SRG 1 Sustainability Disclosures

From CSR storytelling to regulated, decision-useful sustainability reporting For many Nigerian companies, sustainability reporting has historically been treated as a communications exercise. Community photos, CSR updates, and general ESG statements often carried more weight than data-backed disclosures. That approach is no longer sufficient. Under the Financial Reporting Council of Nigeria’s (FRCN) Sustainability Reporting Guideline 1 […]

What Business Should Be Focused On In The Second Half Of The Year.

Nigeria’s economic outlook for the second half of 2026 cannot be understood through domestic indicators alone. Global developments—from geopolitical tensions in the Middle East to changing US trade policies and international capital flows—are directly influencing inflation, exchange rates, business costs, and government revenue. This article examines the key economic and regulatory trends shaping Nigeria’s business environment, including inflation, foreign exchange, tax reforms, digitisation, and global trade, while outlining practical priorities that business leaders should focus on to remain resilient and competitive in an increasingly uncertain landscape.

PAYE Under the New Nigeria Tax Acts: What Employees and Employers Need to Know

Nigeria’s new PAYE regime, effective from 1 January 2026, introduces significant changes to payroll tax calculations, allowable deductions, filing obligations, and compliance requirements under the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025. This article explains the new tax bands, rent relief, employer and employee responsibilities, filing deadlines, and penalties for non-compliance, helping businesses, HR professionals, payroll administrators, and employees understand how to comply with the updated rules.

Self-Leadership: The One Job You Cannot Outsource

Leadership begins long before you lead a team—it starts with how you lead yourself. From the everyday choices you make when no one is watching to the habits you build over time, self-leadership is the foundation of personal growth, resilience, and lasting influence. This article explores the power of self-awareness, personal responsibility, energy management, and consistency, showing why the quiet discipline of leading yourself is often the most important leadership skill you’ll ever develop.

Corporate Law

Corporate law provides the legal foundation for how companies are formed, governed, financed, and regulated. In Nigeria, it is guided by key legislation such as the Companies and Allied Matters Act (CAMA) 2020, the Investments and Securities Act 2025, and other sector-specific laws, with oversight from regulatory bodies including the Corporate Affairs Commission (CAC), the Securities and Exchange Commission (SEC), and the Central Bank of Nigeria (CBN). This article explores the core areas of corporate law, including company formation, corporate governance, mergers and acquisitions, regulatory compliance, shareholder rights, and corporate finance, while highlighting why a strong legal framework is essential for sustainable business growth, investor confidence, and effective corporate governance.

Resilience Is Key In A World Of Turmoil.

In a world shaped by economic uncertainty, changing regulations, climate challenges, and rapid technological advancement, resilience has become a business necessity. This article explores how mid-sized companies can turn disruption into opportunity by embracing sustainability, investing strategically, adopting AI, and building the leadership needed to thrive in an ever-changing business environment.

Author: admin