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Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.

There has been a major emphasis on empowering European Supervisory Authorities and the regulators in line with the European Commission’s action plan of “Financing Sustainable Growth”.

We are delighted to announce the return of the Grant Thornton Asset Management Conference. This year’s event will include insights from a range of industry experts focusing on the future of Asset Management.

While there has been much discussion of sustainability and ESG (Environmental, Social, Governance) factors in relation to the banking sector in recent times, the reality is that much if not all regulatory instruments to date have focused on a subsection of ‘E’; climate change. 

This is the first article from Grant Thornton in our series on the forthcoming Individual Accountability Framework (IAF). This introductory article provides an overview of the purpose of IAF and an explanation of each of its four components.

Pre-Legislative Scrutiny of the General Scheme of the Central Bank Individual Accountability Framework Bill – April 2022.

On the 18 March 2022 the European Banking Authority (‘EBA’) published the final report on the Guidelines on common procedures and methodologies for the Supervisory Review and Evaluation Process (SREP) and supervisory stress testing under Directive 2013/36/EU (‘CRD IV’).

On 14 April 2022, Revenue announced a concession in relation to the Irish tax treatment of Ukrainian citizens who continue to be employed by their Ukrainian employer and who perform their duties remotely from Ireland.

From 1 January 2023, Benefit in Kind (BIK) on company cars will be calculated with reference to CO2 emissions.

Company registers are official books kept by a company relating to legal and statutory matters.

Listen to the latest episodes from our various podcast series; Tax Time, Going International, Asset Management Matters and Leaders' Lounge.

If employee engagement and retaining people is a priority for your business, embarking on a review of your employee policies and handbook is a great place to start – to enhance the overall employee experience.