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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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Companies Act 2014: Directors’ Compliance Statement

Companies Act

Companies Act 2014: Directors’ Compliance Statement

Jillian O'Sullivan 16 Jun 2016

A year on from the commencement of the Companies Act 2014 and we are all familiar with the changes that came into effect at the commencement but what changes are still to come into affect?

In essence there are three major changes that are considered below. These all impact on the content of the directors’ report. They are:

directors’ compliance statement (Section 225 of the Act) [ 88 kb ];
audit committee statement (Section 167 of the Act) [ 179 kb ]; and
statement of relevant audit information (Section 330 of the Act) [ 270 kb ].

This document looks at the changes brought about by directors’ compliance statements.

Read the full briefing

Download PDF [88 kb]

Download PDF [88 kb]

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Bernard Doherty

Partner - Head of Tax Dublin, City Quay

Email address https://ie.linkedin.com/in/bernarddoherty1 Bernard Doherty VCard

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