IFRS 12 in Kenya – Disclosure of Interests in Other Entities (Simple Guide)
IFRS 12 in Kenya requires companies, NGOs, and financial institutions to disclose their interests in subsidiaries, associates, joint ventures, and structured entities. This simple guide explains the rules, who must comply, exemptions, and why it matters for transparency.
IFRS 11 in Kenya – Joint Arrangements Explained
Understand IFRS 11 in Kenya with this simple guide from Mugo & Company. Learn how to classify and report joint arrangements — joint operations vs joint ventures — with clear examples for SMEs, NGOs, and corporates. Stay compliant, avoid misclassification, and build trust with investors, donors, and regulators.
IFRS 10 in Kenya – Consolidated Financial Statements Guide
Confused about IFRS 10 in Kenya? This guide breaks it down in plain English—who must consolidate, exemptions, disclosure rules, and why it matters for businesses, SACCOs, NGOs, and regulators.
IFRS 9 Compliance in Kenya (2025): Financial Instruments, SACCOs & SMEs Guide
IFRS 9 Financial Instruments is transforming financial reporting in Kenya. From SACCOs to SMEs, this 2025 guide covers credit loss recognition, hedge accounting, and compliance under CBK & SASRA rules
IFRS 8 Segment Reporting in Kenya: Simplified Guide for 2025
IFRS 8 Segment Reporting in Kenya (2025) outlines how companies define, group, and disclose operating segments to meet global standards, boost transparency, attract investors, and comply with ICPAK rules.
External Audit in Kenya – Step-by-Step Guide for 2025
Discover the complete process of external audit in Kenya. This 2025 guide explains audit requirements, legal obligations, how to prepare, and how to select a qualified audit firm.
IFRS 7 Financial Instruments Disclosures – A Simple Guide
IFRS 7 Financial Instruments Disclosures require companies to transparently report financial instruments and risks. This simple guide explains key rules, Kenyan adoption, exemptions, and how IFRS 7 works with IFRS 9, IFRS 4, and IAS 32.
IFRS 6 – Exploration for and Evaluation of Mineral Resources
This detailed guide unpacks IFRS 6, a key standard for accounting exploration and evaluation of mineral resources. Learn its history, scope, impairment rules, disclosures, relevance to Kenya’s extractive sector, and ESG implications.
IFRS 5 – Non-Current Assets Held for Sale & Discontinued Operations
Learn the basics of IFRS 5 – how non-current assets held for sale and discontinued operations are classified, measured, and disclosed in financial statements. A must-read for finance teams and auditors.
IFRS 4 – Insurance Contracts: Overview, History, Provisions, and FAQs
IFRS 4 set the stage for insurance accounting before IFRS 17. This guide breaks down its key features, impact, and legacy.