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This article explores some of the changes introduced by the new standard in accounting for financial assets and possible tax implications.

FinTech is a portmanteau developed from the words "financial" and "technology". It is used to describe technologically enabled innovations that are rewriting the rules of financial transactions.

On April 28, 2023, the Nigerian Securities Exchange Commission (SEC) issued a circular announcing the opening for applications for the inaugural cohort of its Regulatory Incubation Program.

NAICOM's power to administer, supervise, regulate and control the insurance industry is derived both from its establishment Act and the Insurance Act.

The NCC gives a maximum of sixty (60) days for such notification and responds within a thirty (30) day time frame.

The Securities and Exchange Commission (SEC) remains Nigeria's apex regulatory body overseeing the capital market.

Nigeria continues to face increasing pressure to balance economic development, rapid population growth, and environmental sustainability.

The constitutional validity of the Finance (Amendment) Bill 2024 which imposes a windfall tax of 70% on the realised profit from all foreign exchange transactions of banks and other financial institutions in the 2023...

Due to developments in the financial sector, new and innovative financial techniques and instruments have been introduced to supply capital resources.

One of the best legacies of this administration is the implementation of the framework for annual review of Nigeria's tax laws to keep up with changing global economic landscape.

The global financial environment is undergoing profound changes, marked by a surge in mergers and acquisitions, private equity deals, and capital market activities.

Many entrepreneurs, start-ups and foreign organisations are delving into digital money lending market.

Understandably, the Act exempts any income generated by the Trust Fund from income tax.

The President of the Federal Republic of Nigeria, Muhammadu Buhari, signed the Finance Bill, 2019 into law on 13 January 2020.

The enactment of the Petroleum Industry Act (PIA) 2021 and the subsequent Nigerian Upstream Petroleum (Assignment of Interests) Regulations...

IP Finance (Intellectual Property Finance) is the concept of treating intellectual property assets such as patents, trademarks, copyrights, trade secrets, and design rights as economic and financial assets...

In this article, we will examine the FIRS e-Tax platform and its legal basis as well as review the progress recorded so far.