Sector Expertise

Media & Technology

Media houses, content studios, ad-tech firms, SaaS startups, digital agencies and platform businesses in the UAE share a common accounting profile: long-duration customer contracts, capitalised intangibles, and revenue that is far harder to recognise than the invoice would suggest.

9% Corporate Tax
5% B2C Digital VAT
0% B2B Export VAT

What we handle for you

  • ARR / MRR ledger & deferred-revenue waterfall
  • IFRS 15 — multi-element bundle unbundling
  • IAS 38 software capitalisation policy
  • Customer-acquisition cost amortisation
  • B2B vs B2C VAT — place-of-supply rules
  • IFRS 2 equity compensation & ESOPs
  • Free-zone qualifying-income structuring
About the Sector

What makes Media & Technology different

In a sector where valuations live on metrics, those metrics must be real, reconciled and defensible. The gap between what a SaaS company reports and what it has actually earned is where accounting failures hide.

Revenue Recognition Under IFRS 15 Is Complex

SaaS subscriptions, multi-element bundles, usage-based pricing, free trials and prepayments must be unbundled and recognised correctly.

IAS 38 Capitalisation Is Routinely Mishandled

Research and development costs, useful lives and impairment testing need clear policies to support audit and investor confidence.

Cross-Border VAT Is Not Straightforward

B2B exports, B2C digital services, SaaS and digital advertising require correct place-of-supply and VAT classification.

Equity Compensation Needs IFRS 2 Treatment

ESOPs, SAFE notes and convertible instruments need proper accounting before audit, fundraising or investor due diligence.

Common Challenges

Where the books actually hurt

Five accounting bottlenecks that distort metrics, delay audits and erode investor confidence in UAE media and tech businesses.

01

IFRS 15 Revenue Recognition — Multi-Element Bundles

Annual prepayments, bundled services, usage pricing and upgrades can inflate ARR and create deferred-revenue issues if not recognised correctly.

02

IAS 38 Software Capitalisation

Research versus development treatment, useful-life estimates and impairment testing need proper documentation and consistency.

03

B2B vs B2C VAT — Digital Services

Misclassification of digital services can create FTA exposure, unnecessary VAT cost and incorrect customer billing.

04

Talent Payments, Residuals & Content Licensing

Media companies need clear treatment for content assets, licensing income, talent payments, royalties and IP ownership.

05

Equity Compensation — IFRS 2, SAFE Notes & Convertibles

ESOPs, SAFE notes and convertible instruments can require restatement if not handled before due diligence.

Our Services

How Map My Books fixes it

A complete accounting, tax and advisory function built around the way media and technology businesses actually work.

Full-Stack Accounting & Bookkeeping

We rebuild the books around ARR/MRR ledgers, deferred-revenue waterfalls, contract schedules and project-level software or content tracking.

Tax & Compliance — VAT, CT, ESR

We map each revenue stream to VAT and Corporate Tax treatment, support zero-rating and prepare transfer-pricing documentation where needed.

Audit & Assurance

We prepare IFRS 15, IAS 38 and IFRS 2 documentation so financials are audit-ready and investor-grade.

Advisory & CFO Services

We build SaaS metric reporting, content-level P&Ls, IP asset registers, royalty tracking and board-ready finance dashboards.

Speak to a sector specialist

Tell us about your media or technology business, revenue model, fundraising plans and current finance process. We’ll come back to you within one working day.