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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.
Financial Services Home
Financial Services Advisory EBA Release 2023 Stress Test
2023 adverse scenario is the most severely used in the EU wide stress up to now. The adverse scenario assumes a hypothetical worsening of geopolitical tensions leading to a severe decline in GDP with persistent inflation and high interest rates. The adverse scenario is designed to ensure a significant severity of various macro-economic and financial shocks across all EU countries and, for the first time, depicts a breakdown of the shocks (on real gross value added) by economic sectors.
Tax and legal Home
Tax Incentives Rent Tax Credit
A new rent tax credit was introduced in Budget 2023. This new tax credit is available for the tax years 2022 to 2025 inclusive – so take note, a back claim can be made for the year 2022!  Key details pertaining to the new credit and how to claim as a PAYE employee are outlined in this article.
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    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
    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 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
    Financial Services Irish Investment Limited Partnership (ILP) 02 Mar 2021
    The Irish Investment Limited Partnership (ILP) structure is a regulated partnership structure that is authorised as either a Qualifying Investor Alternative
    Financial Services Audit ESMA Guidelines on performance fees in UCITS and certain types of AIFs 11 Nov 2020
    Guidelines on performance fees in UCITS and certain types of AIFs were published by ESMA on 5th November 2020 and will become applicable from 5th January 2021.
    IFRS IFRS Alert 2020-10 Hyperinflationary economies 29 Oct 2020
    IAS 29 ‘Financial Reporting in Hyperinflationary Economies’ requires the financial statements of any entity whose functional currency is the currency of a
    Financial Services The Central Bank of Ireland’s CP86 thematic review and findings 23 Oct 2020
    On 20 October 2020, the Central Bank of Ireland (CBI) published the findings of its thematic review of the implementation of Consultation Paper 86 (CP86) Fund
    Financial Services Audit Irish Government publishes Investment Limited Partnership (Amendment) Bill 2020 01 Oct 2020
    The Irish Government has announced the publication of the Investment Limited Partnership (Amendment) Bill 2020 (ILP). The objective of this bill is to promote
    Financial Services Advisory Internal audit services 07 Jul 2020
    Recent high profile control failures and increased regulatory demands require organisations to gain independent and objective assurance over the effectiveness
    Financial Services Important updates for Cayman Islands Investment Funds 25 May 2020
    The Cayman Islands Government have enacted the Private Funds Law, 2020 and the Mutual Funds (Amendment) Law, 2020 (together, the “Laws”).
    Financial Services EU Money Market Reform Regulation 24 Jul 2017
    Given that over 20% of the assets of all Irish domiciled funds are currently held within Money Market Funds (MMFs) it is no surprise that the EU Money Market
    Financial Services Audit ESMA publishes remuneration guidelines 15 Apr 2016
    On 31 March 2016, the European Securities and Markets Authority (ESMA) published its final guidelines on sound remuneration policies under the UCITS directive
    Briefing AML Health Check – Irish Funds Sector 26 Nov 2015
    On the 18th November last the Central Bank issued its findings following a detailed review of the Irish Funds Sector. The prognoses wasn’t great, and confirms
    Briefing FRED 62 – Draft amendments to FRS 102 18 Nov 2015
    The Financial Reporting Council (FRC) has recently published Financial Reporting Exposure Draft (FRED) 62 ‘Draft amendments to FRS 102 – Fair value hierarchy
    Briefing IFRS 15 New global revenue standard - Retail 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 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
    Briefings IFRS 9 ‘Financial Instruments’ is now complete 02 Jul 2015
    Following several years of development, the IASB has finished its project to replace IAS 39 ‘Financial Instruments: Recognition and Measurement’ by publishing
    Briefing IFRS News - new requirements on hedge accounting 02 Jul 2015
    This publication looks at some important amendments to IFRS 9 ‘Financial Instruments’. The amendments add new requirements on hedge accounting as well as
    Briefing IFRS News - analysis on revenue recognition standards 02 Jul 2015
    In this third edition of IFRS News 2014, we cover new Standards issued by the IASB including a new global Standard for revenue, Exposure Drafts issued,
    Briefing IFRS News - IFRS 14 will reduce barriers to adoption 02 Jul 2015
    IFRS 14 will reduce a significant barrier to the adoption of IFRS by entities with rate-regulated activities, and should improve comparability by reducing the
    Briefing IFRS 15 New global revenue standard - Manufacturing 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
    30 of 33 article
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