Global site

Global site
Africa
Americas
Asia Pacific
Europe
Middle East

Skip to content
Skip to navigation

Insights
Services
Meet our people
Careers
Connect

Advisory
Audit and Assurance
Corporate accounting and outsourcing
Financial Accounting and Advisory Services (FAAS)
Financial Services
Private Client Services
Tax and legal
U.S. Irish Business Group

Audit and Assurance Home

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.

Corporate accounting and outsourcing Home

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.

Financial Accounting and Advisory Services (FAAS) Home

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.

Financial Services Home

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.

Tax and legal Home

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.

About us
Alumni
Contact us
Meet our People
Office locations
Subscriptions
Webinars and Events

Insights
Insight search

Filter

Filter by

Close Filters applied: 1

Issue

BEPS

Brexit

Budget

Companies Act

COVID-19

Diversity & Inclusion

Economy

Finance Bill

Financial reporting

Financing

Food for Thought

GDPR

Governance

Growth

IFRS

Operations

PAYE Modernisation

Responding to COVID-19

Risk

Strategy

US GAAP

Wealth

Industry

Agri-food

Asset Management

Aviation

Banking

Charities & Not for Profit

Consumer products

Credit Union

Energy & Cleantech

Financial services

Healthcare

Hospitality & Tourism

Insurance

Life Sciences

Motor Retail

Real Estate & construction

Retail

Sustainability

Technology

U.S. Irish business group

Service

Advisory

Asset Management Advisory

Audit

Audit and Accounting Advisory

Audit and Assurance

Aviation Advisory

Banking Advisory

Brexit Advisory

Business Consulting

Business Process Outsourcing

Business Risk Services

Change Management

Company Secretarial

Corporate Accounting and Outsourcing

Corporate Finance

Corporation Tax

Cyber Security

Digital Risk

Digital Transformation

Employer Solutions

Finance Transformation

Financial Accounting and Advisory Services

Financial Services

Financial Services Audit

Financial Services Consulting

Financial Services Tax

Fintech

Flexible people solutions

Forensic & Investigation Services

FS Business Risk Services

Global Compliance & Reporting Solutions

Global Mobility Services

Global Payroll Solutions

Grant Thornton Financial Counselling

Incident response

Indirect Tax

Inheritance Planning

International Tax

Objectives and Key Results

Operational Excellence

Outsourced Payroll

Outsourcing

pensioneer trustees

Pensions Audit

People and Change

Personal Tax Compliance & Planning

Portfolio, Programme & Project Management

Privacy and Data Protection

Private Client and Wealth Management

Prudential Risk

Quantitative Risk

Rapid application development

Real Estate Tax Advisory

Restructuring

Strategic Planning

Succession Planning

Supply Chain Management

Tax

Tax Advisory

Tax Incentives

Technology Risk Services

Transfer Pricing

VAT

Content type

Article

Blog

Briefing

Case study

Credentials

ebooks

IBR

Infographic

Podcasts

Presentation

Publication

Reports

Webinars

Apply & Close

Results found: 1

Sort by:

Budget 2021 Hospitality Sector VAT reduction 13 Oct 2020

Budget 2021: Hospitality Sector VAT reduction

CONNECT

Meet Our People
Contact us
Global reach
Webinars and Events
Alumni

ABOUT

About Us
Careers
Diversity and Inclusion
Press
Offices
Sustainability

LEGAL

Privacy
Cookie policy
Disclaimer
Modern Slavery
Site map
Privacy statement – professional engagements
Whistleblowing
Grant Thornton Ireland response to the conflict in Ukraine

© 2022 Grant Thornton Ireland. All rights reserved. Authorised by Chartered Accountants Ireland (CAI) to carry on investment business. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Ireland is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.