Factsheets

Article FRS 102 Periodic Review series: Other changes

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

| 7 min read | 24 Mar 2025

Article Bridging the gender pay gap: From compliance to competitive advantage

Turn Gender Pay Gap reporting into a strategic advantage. Ensure compliance, enhance your employer brand, and drive lasting pay equity with expert support.

Áine Logan

| 3 min read | 10 Mar 2025

Article Cut hospital costs and enhance patient care with predictive analytics

Discover how predictive analytics can cut hospital costs, optimise resources, and improve patient care with AI-driven insights for smarter healthcare management.

Sharon Scanlan

| 4 min read | 03 Mar 2025

Article Omnibus I explained: Comparing existing legislation and proposed amendments

Understand the key differences between existing legislation and proposed amendments in the Omnibus update. Stay informed on regulatory changes, CSRD reporting scope, assurance requirements, and EU Taxonomy updates.

| 6 min read | 28 Feb 2025

Article The Omnibus Package and CSRD: What is your destination now?

The EU’s Omnibus Package proposes major changes to CSRD, reducing scope by 85% and delaying Wave 2. Discover what this means for your sustainability journey.

| 5 min read | 28 Feb 2025

Audit and Assurance FRS 102 Periodic Review series: Accounting for leases

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

| 7 min read | 24 Feb 2025

Article Managing AML and responsible gambling in a shifting landscape

Stay ahead of evolving AML and responsible gambling regulations. Learn how operators can manage compliance risks in a fast-changing global gambling market.

| 7 min read | 24 Feb 2025

Restructuring Small Company Administrative Rescue Process (SCARP): Restructuring for SMEs

Discover how SCARP offers an affordable, court-free restructuring solution for Irish SMEs, protecting them from creditors and ensuring business survival.

| 5 min read | 18 Feb 2025

Article The changing landscape: The evolution of CSRD and sustainability reporting

Discover how CSRD changes impact sustainability reporting and finance. Stay ahead with key insights on regulatory updates, challenges, and actions businesses can take.

| 6 min read | 17 Feb 2025

Restructuring Understanding Receivership: Essential Guide for Creditors

Discover the receivership process, types, and benefits for secured creditors. Learn how it helps recover debts effectively with expert guidance from Grant Thornton.

| 6 min read | 30 Jan 2025

Restructuring Court Liquidation: Key Steps and Benefits

Learn about court liquidation, a legal process for dissolving insolvent companies. Discover how it works, who can petition, and the benefits of appointing a liquidator to protect assets and settle debts.

| 4 min read | 30 Jan 2025

Restructuring Creditors' Voluntary Liquidation: What you need to know

Discover everything about Creditors' Voluntary Liquidation (CVL), including the process, legal obligations, and how to manage an insolvent company's closure effectively.

| 5 min read | 30 Jan 2025

Article Residential Zoned Land Tax (“RZLT”): Key Considerations for Landowners

Understand the Residential Zoned Land Tax (RZLT) and its impact on landowners in Ireland. Learn about tax rates, exemptions, valuation methods, and key deadlines for 2025. Stay compliant and minimise liabilities with expert insights from Grant Thornton.

| 6 min read | 29 Jan 2025

Sustainability EFRAG releases the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)

The Voluntary Sustainability Reporting Standard is intended to allow entities that are not in the scope of the CSRD to support SMEs in accessing sustainable finance.

1 min read | 23 Jan 2025

Audit and Assurance FRS 102 Periodic Review series: Accounting for revenues

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

Louise Kelly

| 5 min read | 23 Jan 2025

Employer Solutions Special Assignee Relief Programme (SARP): Employer Year End Obligations

Businesses with employees who availed of SARP during 2024 are required to file their annual SARP Employer Return with Revenue by 23 February 2025. From 1 January 2025, employers can submit the 2024 Employer Return through the online eSARP portal which is available through the Revenue Online Service (ROS).

| 2 min read | 17 Jan 2025

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