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Ghana’s retail sector has grown significantly in recent years, attracting a swathe of international retail chains and brands. This is thanks to a growing middle class, a largely young and urban population and a relatively underdeveloped formal retail market.

Ghana’s legal system is premised on English Common Law. The laws of the country comprise: the Constitution; statutes enacted by Parliament; orders, rules and regulations made by any person or authority under a power conferred by the Constitution; the existing law; and the Common Law, made up of the rules of law generally known as the doctrines...

The provision of public infrastructure and services has typically been viewed as the responsibility of the government. This is premised on the fact that being the repository of taxes and other revenue, the state has a primary obligation to provide public services and infrastructure that are non-profit oriented, while the private sector...

International Accounting Standards (IAS) 1 Presentation of Financial Statements is the International Financial Reporting Standard (IFRS) governing the presentation of financial statements and also applicable in Ghana since the Institute of Chartered Accountants Ghana’s adoption of IFRS. IAS 1 Presentation of Financial Statements sets out the...