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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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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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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.

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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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Quarterly indirect tax update - January 2019

Indirect tax

Quarterly indirect tax update - January 2019

Jarlath O'Keefe 15 Jan 2019

Welcome to our quarterly indirect tax update. In this edition, our team discuss:

VAT and Telecommunications, Broadcasting and Electronically (TBE) supplied services;
VAT treatment of Personal Contract Plans (PCP);
VAT treatment of staff canteens; and
VAT Compensation Scheme for Charities.

If you have any queries in relation to indirect taxes, please contact any member of our team.

Click here to subscribe to our Indirect tax updates.

Read the full update

Download PDF [266 kb]

Download PDF [266 kb]

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