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IFRS Insights into IFRS 3 - Recognition principle
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business. This article explains the recognition principles set out in IFRS 3.
Corporate accounting and outsourcing Home
FAAS Business Process Outsourcing
At Grant Thornton we meet the challenges of our clients. Our Business Process Outsourcing (BPO) model is tailored for growing multinational companies to support the transition and transformation of finance functions and business growth.
Financial Accounting and Advisory Services (FAAS) Home
Podcast Going International - Isle of Man
In this episode of the Going International podcast, Cristina Santos talks to Amanda Cowley, Head of Practice in Isle of Man, about tax and compliance aspects of doing business in this jurisdiction, such as many IOM entities being affected by the UK Register of Overseas Entities requirements with upcoming deadlines of 31 January.
Financial Services Home
FS Download - Issue 10 FS Download - Issue 10
Welcome to Issue 10 of the GT FS Download. This issue summarises the current hot topics across the Financial Services sector in Ireland.
Tax and legal Home
Employer Solutions Special Assignee Relief Programme (SARP): Employer Year End Obligations
Businesses with employees who availed of SARP during 2022 are required to file their annual SARP Employer Return with Revenue by 23 February 2023. SARP was introduced as a way to encourage key employees within an organisation to relocate to Ireland. Where certain conditions are satisfied, 30% of taxable employment income in excess of €75,000 (€100,000 for the years 2023 to 2025) will be disregarded for Irish income tax purposes; however, such income is not exempt from the USC and PRSI.
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    Tax Knowledge Centre
    Special Assignee Relief Programme (SARP): Employer Year End Obligations
    Businesses with employees who availed of SARP during 2022 are required to file their annual SARP Employer Return with Revenue by 23 February 2023. SARP was
    Leaders' Lounge
    Leaders' Lounge
    See the latest interviews from the Grant Thornton Leaders' Lounge.
    Responding to COVID-19
    Responding to COVID-19
    Our Grant Thornton team look at how to respond to the coronavirus (COVID-19).

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    Change Management How change management can help your strategy succeed 26 Jan 2023
    Incorporating change management into your strategy can enable an organisation to pivot from a prescribed strategy to an emergent strategy and increases the
    Digital Transformation Rapid application development: Lose the inertia - move forward at the speed of thought 26 Jan 2023
    Is your business slow to close the gap between your aspirations and opportunities, and what you can quickly accomplish? Are you struggling to meet customer and
    Employer Solutions Special Assignee Relief Programme (SARP): Employer Year End Obligations 25 Jan 2023
    Businesses with employees who availed of SARP during 2022 are required to file their annual SARP Employer Return with Revenue by 23 February 2023. SARP was
    VAT Court of Justice of the European Union - GE Aircraft Engine Services Ltd 25 Jan 2023
    The Court of Justice of the European Union (“CJEU”) recently handed down a judgement in the case of GE Aircraft Engine Services Ltd (C-607/20), concerning the
    IFRS Insights into IFRS 3 - Recognition principle 23 Jan 2023
    Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most
    IFRS Insights into IFRS 3 - How should the identifiable assets and liabilities be measured? 23 Jan 2023
    Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the some
    Business Consulting Finance Transformation 23 Jan 2023
    Our Finance Transformation consultants work with finance executives who want to add value, save time and save money. We work with organisations to ensure that
    IFRS Insights into IFRS 3 - Specific recognition and measurement provisions 23 Jan 2023
    Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most
    Tax Time Podcast Tax Time - Tax Developments 20 Jan 2023
    Kim Doyle, Tax Director, speaks with Mary Moran, Tax Director, about changes to the personal tax credits and rate bands for 2023, the new rent tax credit and
    Business Consulting Supply Chain Management 17 Jan 2023
    Designing and delivering resilient supply chain solutions that sustainably meet your business needs through innovation, dedication and technology.
    Podcast Going International - Isle of Man 13 Jan 2023
    In this episode of the Going International podcast, Cristina Santos talks to Amanda Cowley, Head of Practice in Isle of Man, about tax and compliance aspects
    Employer Solutions Share Scheme Reporting: Deadline – 31 March 2023 13 Jan 2023
    Employers and trustees operating share schemes are required to file an annual return with Revenue by 31 March after the end of each tax year. The return
    Webinar Global developments in international tax | Pillar Two and interest limitation rules 11 Jan 2023
    The international tax landscape is undergoing a period of unprecedented change which will impact many multinational groups. Our panel of international tax
    People and Change The importance of people-led change in a technology implementation 03 Jan 2023
    Technology plays a large part in the personal and professional lives of the majority of people. Not only is it an enabler to everyday business-as-usual tasks,
    Digital Transformation Is it time to admit that it’s over (with your ERP)? 03 Jan 2023
    Are you wondering if your relationship with your ERP has run its course? There are a few ways to tell, say the ‘ERP relationship therapists’ at Grant Thornton
    FS Download - Issue 10 FS Download - Issue 10 03 Jan 2023
    Welcome to Issue 10 of the GT FS Download. This issue summarises the current hot topics across the Financial Services sector in Ireland.
    Corporate Compliance Dealing with dormant companies 21 Dec 2022
    Dealing with companies can be a simple process. Finance directors need to focus on core businesses and have a straight forward group structure. Disposing of
    Tax Guidance through the EU tax maze 19 Dec 2022
    EU business taxation policy has developed in recent years, and continues to evolve, in response to initiatives by the OECD and EU to reform international tax
    Tax DAC8 is still coming, but not quite as close 14 Dec 2022
    The European Commission recently issued a proposal to amend the Directive on Administrative Cooperation (DAC) in the form of DAC8. The proposal extends the
    Business Consulting Technology, Media and Telecommunications 14 Dec 2022
    Firms operating in the technology, media and telecommunication (TMT) sector face the challenging task of delivering value through continuous adaptation and
    Tax Debt Warehousing Scheme Self-Review Deadline - 31 January 2023 14 Dec 2022
    All taxpayers who took part in the Debt Warehousing Scheme (“DWS”) as well as those for whom the DWS was automatically made available (taxpayers in Revenue’s
    Tax Time Podcast Tax Time - Tax Developments 13 Dec 2022
    Kim Doyle, Tax Director with Grant Thornton chats with Janette Maxwell, VAT Director, about the VAT measures in Finance Bill 2022. Janette explains that the
    Tax Investing in Ireland: A dynamic, knowledge-based economy - 2022 08 Dec 2022
    Ireland represents a strategic European base due to our pro-business, low corporate tax environment and skilled workforce. As a result of these and other
    Tax Updates to the Temporary Business Energy Support Scheme (“TBESS”) 08 Dec 2022
    There have been a number of updates to the Temporary Business Energy Support Scheme (“TBESS”) in recent weeks. The updates mainly concern the administration
    Digital Transformation Finance at a crossroads 06 Dec 2022
    Tech enablement is at the heart of the future finance function, but Finance is expected to leverage all the tools at their disposal. Finance needs to stay
    Tax Grant Thornton Insights – Residential Zoned Land Tax (“RZLT”) 06 Dec 2022
    Residential Zoned Land Tax (RZLT) was introduced by Finance Act 2021 as part of the Government’s Housing for All plan. RZLT is intended to act as a stimulus to
    Advisory Irish Business Voice Report 2022 29 Nov 2022
    The Grant Thornton Irish Business Voice Report provides a platform for Irish businesses to share their experiences over the last 12 months, while contemplating
    Tax Transfer Pricing Correlative Adjustments 28 Nov 2022
    The Irish Revenue (“Revenue”) published updates to their tax and duty manual (“TDM”) containing guidelines for correlative adjustment (“CA”) claims under
    Cyber Security The cost of cybercrime 2022 28 Nov 2022
    In 2021, Grant Thornton published the “The Economic Cost of Cybercrime” report. It was not a question of ‘if’ an Irish business will be the victim of a
    Podcast Going International - Argentina 23 Nov 2022
    In this episode of the Going International podcast, Cristina Santos, FAAS Director and COE Ireland lead, speaks to Sergio Veron, Business Process Outsourcing
    30 of 821 article
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