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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
Audit and Assurance Being well-prepared for an audit is an efficient audit 30 May 2022
Audit readiness need not be a complex challenge. While many companies have difficulty completing audit requests on schedule, our experience shows that with the
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.
Financial Accounting and Advisory Services Audit and Accounting Advisory 28 Jan 2022
Read how our Audit and Accounting Advisory team can help your business.
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
Asset Management Markets in Financial Instruments Regulation (MiFIR): European Commission proposal 25 Jan 2022
The European Commission has published legislative proposals to amend MiFIR and MiFID II. These amendments are the output from the MiFID II review and the
Asset Management European Long-Term Investment Funds (ELTIFs) regulation: European Commission proposal 25 Jan 2022
The European Commission has published its proposal to revise the European Long-Term Investment Funds (ELTIFs) Regulation as part of the EU Capital Markets
Asset Management Alternative Investment Fund Managers Directive: European Commission proposal 25 Jan 2022
The European Commission has published its proposal to revise the Alternative Investment Fund Managers Directive (AIFMD) as part of the EU Capital Markets
IFRS IFRS Example Consolidated Financial Statements 2021 17 Nov 2021
The preparation of financial statements in accordance with International Financial Reporting Standards (‘IFRS’) is challenging. Each year, new Standards and
IFRS Configuration or customisation costs in a cloud computing arrangement 17 Nov 2021
Configuration or customisation costs in a cloud computing arrangement
Audit and Assurance Insights into IFRS 8 04 Nov 2021
For entities that operate in a variety of classes of business, geographical locations, regulatory or economic environments or markets, high quality management
Global audit, tax and advisory services Financial Services - Asset Management and Investment Funds 14 Oct 2021
At Grant Thornton, we have a dedicated Asset Management and Investment Funds team. Our distinctive horizontal service offering and methodology has been
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
Audit and Assurance Effect of Covid on Loan Covenants 06 Oct 2021
Every loan within a company will have an agreement outlining the terms and conditions of the loan between the borrower and the lender.
Audit and Assurance Insights into IAS 36 - Identifying cash-generating units 29 Sep 2021
IAS 36 ‘Impairment of Assets’ prescribes the accounting for impairment reviews. While the guidance in this area has not changed in recent years, it still
Audit and Assurance Insights into IAS 36 - Allocating assets to cash-generating units 29 Sep 2021
The accounting requirements regarding impairment of tangible and intangible assets are governed by IAS 36 ‘Impairment of Assets’. The requirements are not new,
Audit and Assurance Insights into IAS 36 - Allocating goodwill to cash-generating units 29 Sep 2021
IAS 36 ‘Impairment of Assets’ assesses when and how to conduct an impairment review. It contains complex areas of guidance and therefore is challenging to
FS Download FS Download - Issue 2 26 Jul 2021
See our latest Financial Services Download which covers all things going on in the Financial Services sector.
Audit and Assurance Going Concern - Responsibilities of Management and directors 14 Jun 2021
The financial reporting frameworks applicable in Ireland generally require the adoption of the going concern basis of accounting in financial statements,
Audit & Assurance Accounting for rent free periods and rent concessions as a result of COVID-19 08 Jun 2021
The International Accounting Standards Board (IASB) has issued amendments to IFRS 16 which simplifies how companies account for COVID-19-related rent
Financial Services Financial Services Download 20 May 2021
See our latest Financial Services Download which covers all things going on in the Financial Services sector.
Financial Service Audit Internal audit: Our pension practice expertise and strengths 19 May 2021
Our offering consists of a senior model comprised of dedicated internal audit, risk and governance specialists supported by IT and actuarial subject matter
Insurance Recovery planning requirement for (re)insurance undertakings 19 May 2021
On 27 April 2021, the Central Bank of Ireland published its feedback statement in respect of consultation paper 131 “Regulations for pre-emptive recovery
IFRS IFRS 17 Insurance Contracts – State of play 19 May 2021
With a confirmed effective date for annual reporting periods beginning on or after 1 January 2023, the new standard for the reporting of insurance contracts is
Insurance 2020 review of Solvency II 19 May 2021
EIOPA’s review of the Solvency II framework, the purpose of which was to ensure that the Solvency II regime remains fit for purpose, concluded with the
IFRS IFRS Foundation announces next steps on sustainability 25 Mar 2021
The Foundation has acknowledged the need for global sustainability reporting standards and the role it could play in their development. The International
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