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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.
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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.
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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.
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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.
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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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    Financial Services Fitness and Probity Interviews 30 Aug 2022
    Under the fitness and probity (‘F&P’) regime the Central Bank of Ireland (the ‘Central Bank’) assesses the suitability (the fitness and probity) of individuals
    Financial Services Advisory Operational Resilience Maturity Assessment 14 Jul 2022
    The Central Bank published the Cross Industry Guidance on Operational Resilience in December 2021 expecting firms to be in a position to evidence compliance
    Financial Services Advisory Recovery Planning 12 Jul 2022
    This is the first article from Grant Thornton in our series on the Central Bank of Ireland (Central Bank)’s recovery plan Requirements. This introductory
    Financial Services Advisory Machine learning in IRB 28 Jun 2022
    How Grant Thornton can help you understand the challenges surrounding the implementation and validation of machine learning techniques in IRB models.
    Outsourcing Central Bank Expectations on Outsourcing 10 Jun 2022
    All regulated financial services providers (RFSPs) with a PRISM impact rating of medium-low or above should now be preparing to submit their first outsourcing
    Insurance IFRS 17 – Insurance Contracts 07 Oct 2021
    At its March 2020 meeting, the International Accounting Standards Board deferred the effective date of IFRS 17 Insurance Contracts for a year to 1 January
    Insurance Insurers and Climate Change 07 Oct 2021
    As is the case globally climate change is receiving more and more attention within the Central Bank. During the publication of the survey of insurance firms’
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