Capitalise vs expense
When does software cost go on balance sheet vs P&L? Long-form repairs, major refurbishments, R&D — the everyday calls.
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A practical guide to IFRS for UAE SMEs — what to capitalise, when to expense, lease accounting (IFRS 16), revenue recognition (IFRS 15), provisions, related-party disclosures. Plus a free 1-page checklist.


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Capitalise vs expense
When does software cost go on balance sheet vs P&L? Long-form repairs, major refurbishments, R&D — the everyday calls.
IFRS 15 revenue
5-step model in plain English, with worked examples for SaaS, services, retail, manufacturing, real estate.
IFRS 16 leases
Right-of-use asset, lease liability, discount rate, short-term-lease and low-value exemptions — with calculations.
Provisions & contingencies
Warranty, restructuring, onerous contracts, legal claims — when to provision vs disclose vs ignore.
One fixed quote for the whole job, shared within 24 hours.
Send your details and a Paci accountant replies on WhatsApp or email with the price and the plan.
5 steps, one Paci team, and updates on WhatsApp from the first call to the last tick.
Get a QuoteDrop your details
Name, email, business sector.
Receive guide
52-page PDF + 1-page checklist + 6 sector example workbooks.
Apply to your books
Use the checklist on your TB. Catch easy wins immediately.
Ask sector-specific Q
Email us your sector quirks — we respond within 24h.
Annual updates
IFRS standards evolve; we email updates yearly.
Authors are CAs and CFAs who actually do this for a living. Not academic — operational.
SaaS, services, retail, manufacturing, real estate, F&B — sector-specific worked examples for revenue, leases and provisions.
1-page checklist for self-review of your TB before audit. Catches the top 8 IFRS adjustments most SMEs miss.
“The checklist found 4 IFRS adjustments before our audit — saved us 2 weeks of back-and-forth with the auditor.”

Still have a question? Ask a Paci accountant on WhatsApp. A real person, usually within the hour.
Chat on WhatsAppWe cover both — the guide explains where they diverge. UAE SMEs typically use full IFRS for audit but IFRS for SMEs is a reasonable simplification for non-audit purposes.
SaaS, professional services, retail, F&B, manufacturing, real estate. If your sector isn't listed, our team will help via email.
Yes — full PDF + checklist + worked examples free. We monetise paid advisory if you want help applying it.
Annually, plus immediate updates when a major IFRS standard changes (e.g. new IFRS 18 revenue) — we email subscribers.
Drop your details and we'll send the guide + checklist + sector examples in 5 minutes.


52-page guide, sector examples, audit checklist. Free, useful, no sales calls.