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Investing in gender equality is a proven driver of performance and a competitive advantage.
Appointed first provisional liquidators in Jersey
IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ (the Standard) creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards.
The International Accounting Standards Board (IASB) has issued amendments to IAS 12 'Income taxes'
The IFRS, which is responsible for publishing the ISSB climate standards, met in Montreal on 17 February, with the aim of detailing what’s next for sustainability disclosure.
Grant Thornton’s Women in Business report 2022: How businesses can open the door to diverse talent
This article considers some regularly encountered application issues when applying IAS 36
A recent and potentially significant change has been made to HMRC’s guidance in respect of the UK’s Trust Registration Service (“TRS”).
This article considers some regularly encountered application issues when applying IAS 36
On 1 August 2022, the register of overseas entities became live.
The Companies (Guernsey) Law, 2008 (Insolvency) (Amendment) Ordinance, 2020 (the “Ordinance”) and the Companies (Guernsey) (Insolvency Rules) Regulations, 2022 (the “Insolvency Rules”) are due to come into operation on 1 January 2023, following regulations made today by the Committee for Economic Development (the “Committee”).
Non-UK resident companies which are subject to UK Corporate Tax (“UKCT”) through their UK property rental business should now be fairly well adjusted to this tax regime, having transitioned away from the Non-Resident Landlord system from April 2020.
Jeremy Hunt stood up and presented his Autumn Statement with high inflation, high interest rates, lower living standards and a very sluggish economy in the forefront of everyone’s mind.
Guernsey income tax is due by reference to an individual’s residence position. For most people, residence is based on the actual days spent in Guernsey during a calendar year.
The International Accounting Standards Board (IASB) has issued amendments to IAS 1 ‘Presentation of Financial Statements’ that aim to improve disclosures about long-term debt with covenants for periods beginning on or after 1 January 2024, with early adoption being permissible.
The IASB has issued additional guidance in IFRS 16 on accounting for sale and leaseback transactions.
On 1 August 2022, the register of overseas entities became live.
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging.
Turkey has economic conditions that will now require reporting entities in that country to follow the requirements set out in IAS 29 ‘Financial Reporting in Hyperinflationary Economies’.