Insights - Page 22 of 28 - Zampa Partners

Articles Financial Reporting

The Impact on Profit of Foreign Exchange Movements

In today’s global economy, it is common for entities to carry on foreign activities. This…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Anton Levytsky4th June 2021

Articles VAT

Maximise Your Profits – Recover Any Foreign VAT Now

Is your business sufferingVAT on business related costs incurred in countries other than Malta? If…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Anton Levytsky31st May 2021

Articles VAT

VAT Alert: New Small Undertakings Threshold for Services

By Council Implementing Decision (EU) 2021/753 published on 6th May 2021, Malta has been authorised…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Anton Levytsky12th May 2021

Articles Financial Reporting

Accounting For Lease Contract Changes Under IFRS 16

IFRS 16 ‘Leases’ replaces IAS 17 ‘Leases’ as from 1 January 2019, with some important…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/c8d519e83e6530c07469d59eadb0d2d1?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Anton Levytsky30th March 2021