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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.
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FS Download - Issue 10 FS Download - Issue 10
Welcome to Issue 10 of the GT FS Download. This issue summarises the current hot topics across the Financial Services sector in Ireland.
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Employer Solutions Special Assignee Relief Programme (SARP): Employer Year End Obligations
Businesses with employees who availed of SARP during 2022 are required to file their annual SARP Employer Return with Revenue by 23 February 2023. SARP was introduced as a way to encourage key employees within an organisation to relocate to Ireland. Where certain conditions are satisfied, 30% of taxable employment income in excess of €75,000 (€100,000 for the years 2023 to 2025) will be disregarded for Irish income tax purposes; however, such income is not exempt from the USC and PRSI.
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    Asset Management Markets in Financial Instruments Regulation (MiFIR): European Commission proposal 25 Jan 2022
    The European Commission has published legislative proposals to amend MiFIR and MiFID II. These amendments are the output from the MiFID II review and the
    Asset Management European Long-Term Investment Funds (ELTIFs) regulation: European Commission proposal 25 Jan 2022
    The European Commission has published its proposal to revise the European Long-Term Investment Funds (ELTIFs) Regulation as part of the EU Capital Markets
    Asset Management Alternative Investment Fund Managers Directive: European Commission proposal 25 Jan 2022
    The European Commission has published its proposal to revise the Alternative Investment Fund Managers Directive (AIFMD) as part of the EU Capital Markets
    Global audit, tax and advisory services Financial Services - Asset Management and Investment Funds 14 Oct 2021
    At Grant Thornton, we have a dedicated Asset Management and Investment Funds team. Our distinctive horizontal service offering and methodology has been
    Insurance IFRS 17 – Insurance Contracts 07 Oct 2021
    At its March 2020 meeting, the International Accounting Standards Board deferred the effective date of IFRS 17 Insurance Contracts for a year to 1 January
    Audit and Assurance Going Concern - Responsibilities of Management and directors 14 Jun 2021
    The financial reporting frameworks applicable in Ireland generally require the adoption of the going concern basis of accounting in financial statements,
    6 of 32 article
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