Intelligence

The European Commission has published for consultation a draft delegated regulation adjusting the size criteria applicable to undertakings and groups under the Accounting Directive.

The Central Bank first flagged the safeguarding audit requirements for PIs and EMIs authorised in Ireland in a Dear CEO letter dated 20 January 2023 (the Dear CEO Letter).

IAS 36 ‘Impairment of Assets' assesses when and how to conduct an impairment review. It contains complex areas of guidance and therefore is challenging to apply in practice.

IAS 36 ‘Impairment of Assets' prescribes the accounting for impairment reviews. While the guidance in this area has not changed in recent years, it still remains a challenging area...

The International Accounting Standards Board (IASB) has issued amendments to IFRS 16 which simplifies how companies account for COVID-19-related rent concessions.

For managers of alternative investment funds, financial reporting can be a challenging process. Ahead of the next annual filing there can be significant benefits to be gained by managers from...