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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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    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
    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
    IFRS IFRS Example Interim Condensed Consolidated Financial Statements 2022 20 May 2022
    The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and
    IFRS Navigating the changes to International Financial Reporting Standards 08 Feb 2022
    Navigating the changes to International Financial Reporting Standards. A briefing for preparers of IFRS financial statements.
    IFRS IFRS Viewpoint - Reverse acquisitions outside the scope of IFRS 3 26 Jan 2022
    Private operating companies seeking a ‘fast track’ stock exchange listing sometimes arrange to be acquired by a smaller listed company (often described as a
    IFRS Insights into IFRS 3 - Reverse acquisitions explained 26 Jan 2022
    Acquisitions of businesses can take many forms and can have a fundamental impact on the acquirer’s operations, resources and strategies. These acquisitions are
    IFRS Insights into IFRS 3 - Reverse acquisitions in the scope of IFRS 3 26 Jan 2022
    Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are
    Financial Reporting Insights into IAS 36 - Value in use: applying the appropriate discount rate 12 Jan 2022
    IAS 36 ‘Impairment of Assets’ sets out the requirements entities should follow prior to concluding if an asset should be written down in the financial
    Financial Reporting Insights into IAS 36 - Value in use: estimating future cash inflows and outflows 11 Jan 2022
    IAS 36 ‘Impairment of Assets’ prescribes the accounting for impairment reviews. There are some detailed requirements of IAS 36 that are complex and
    Financial Reporting Insights into IAS 36 - Estimating recoverable amount 11 Jan 2022
    IAS 36 ‘Impairment of Assets’ provides the guidance for carrying out impairment reviews of assets (both tangible and intangible). IAS 36 is not a new
    Growth Dublin: Easy to do business, easy to access Europe 30 Jan 2020
    Dublin’s perfect blend of attractive culture and supportive business landscape makes it the ideal location for firms looking to move into the European
    Global Trade Growing your business through global trade 22 Nov 2019
    Read our latest article Growing your business through global trade
    Financial Accounting and Advisory Services Accounting Advisory 28 Aug 2017
    Today’s rapidly changing landscape can be a challenging and complex time for organisations to ensure compliance with accounting standards and financial
    IFRS IFRS 15 - Prepare for revenue recognition standard 18 Apr 2017
    A single, global converged revenue recognition model is effective soon and companies should not underestimate the level of preparation required in advance of
    IFRS IFRS 16 - Prepare for lease accounting changes 18 Apr 2017
    The new IFRS 16: Leases standard has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their
    IFRS IFRS 9 - Prepare for Financial Instruments standard changes 18 Apr 2017
    The new global financial instruments standard has been issued by the IASB. The new standard, IFRS 9 - Financial Instruments, fundamentally rewrites the
    Technology Thinktech: Realising success for the Irish Tech sector 18 Nov 2016
    On Friday 18 November, we will be launching the second edition of our online technology iMag: Thinktech, which is being published in association with the Irish
    Briefing IFRS 15 - Software and Cloud services focus 02 Jul 2015
    Grant Thornton's global IFRS and industry team's have issued six industry insight publications that look at how the IASB's new revenue guidance (IFRS 15) may
    Briefing FRS 100–102: how is it for you? 29 Jun 2015
    Fergus Condon - Partner, Financial Accounting and Advisory Services (FAAS), recently wrote an article for the Irish Tax Review, detailing the main points of
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