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Financial Services Audit ESMA Guidelines on performance fees in UCITS and certain types of AIFs
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
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
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
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 Important updates for Cayman Islands Investment Funds
The Cayman Islands Government have enacted the Private Funds Law, 2020 and the Mutual Funds (Amendment) Law, 2020 (together, the “Laws”).
Financial Services Audit Liquidity stress testing
Liquidity of investment funds remains a key supervisory and regulatory priority at both local (Irish) and European Level.
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