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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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FS Download - Issue 9 FS Download - Issue 9 29 Sep 2022

Welcome to Issue 5 of the GT FS Download. This issue summarises the current hot topics across the Financial Services sector in Ireland.

Financial Services Fitness and Probity Interviews 30 Aug 2022

Under the fitness and probity (‘F&P’) regime the Central Bank of Ireland (the ‘Central Bank’) assesses the suitability (the fitness and probity) of individuals

Financial Services Central Bank of Ireland launches consultation on climate change risk guidance for the insurance sector 05 Aug 2022

The Central Bank published a public consultation on the 3rd August 2022 on proposals to introduce guidance on climate change risks for the insurance sector:

FS Download - Issue 8 FS Download - Issue 8 02 Aug 2022

Welcome to Issue 8 of the Grant Thornton FS Download. This issue summarises the current hot topics across the Financial Services sector in Ireland.

Financial Services Advisory The integration of sustainability risks in the governance of insurance and reinsurance undertakings 15 Jul 2022

In line with the EU’s ‘Financing Sustainable Growth’ Action Plan 2018, the European Commission adopted a number of delegated acts which will impact

Financial Services Advisory Operational Resilience Maturity Assessment 14 Jul 2022

The Central Bank published the Cross Industry Guidance on Operational Resilience in December 2021 expecting firms to be in a position to evidence compliance

6 of 25 article

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