Where the numbers get difficult
- IFRS 15 multi-element contracts: handsets, airtime, bundles, installation and subscriptions
- IFRS 16 leases for towers, sites, fibre and data-centre space
- VAT on remote services from 1 October 2026 and the reverse charge on imported cloud, software and advertising
- Transfer pricing on intercompany roaming, licensing and management fees
- Capitalisation of software development and network assets
- Withholding tax on fees paid to non-resident vendors
What we do for telecommunications and technology clients
- Annual financial statements under IFRS with full IFRS 15 and IFRS 16 workings
- VAT advisory on remote services, reverse charge and recipient-created tax invoices
- Transfer pricing documentation for group licensing and service arrangements
- Internal audit of billing, revenue assurance and IT general controls
- ERP selection and implementation support
- Fixed asset registers for network and IT assets
- Board packs and investor reports for listed operators
How we work
Every engagement starts with a written scope and fee. Work is led by a Chartered Accountant or Certified Internal Auditor who has worked in your sector, and reports are written for the people who have to act on them: owners, boards, lenders, regulators or auditors.
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