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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 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
    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
    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
    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
    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
    IFRS 3 Identifying a business combination within the scope of IFRS 3 25 Mar 2021
    Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the
    IFRS 3 Identifying the acquisition date 25 Mar 2021
    Acquisitions of businesses can take many forms and can have a fundamental impact of the acquirer’s operations, resources and strategies. These acquisitions are
    IFRS 3 Identifying the acquirer 25 Mar 2021
    Business combinations are infrequent transactions that are unique for each occurrence. IFRS 3 ‘Business Combinations’ contains the requirements and despite
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