Mondaq Offshore: Accounting and Audit
Ogier
The Cayman Islands Court of Appeal has unanimously allowed every ground of an appeal by the liquidators of Argyle Funds SPC Inc. ("Argyle"), holding that its former auditors,
Maples and Calder
The Credit Reporting Act 2013 (the "CRA") established an official statutory register (the "Register") operated by the Central Bank of Ireland ("CBI") to record the amount of credit in the Irish economy.
Cayman Finance
While many may envision accountants sitting behind computers with spreadsheets and pencils, their unique position often places them as guardians of the public interest.
Deloitte Cyprus
Our Audit Transparency Report 2018 is in respect of the period 1 June 2017 to 31 May 2018.
KPMG Luxembourg
Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.
KPMG Luxembourg
As I'm sure everyone is well aware, IFRS 16 is now effective for annual periods beginning on or after 1 January 2019.
KPMG Luxembourg
In my last article, I discussed how the IASB aims to significantly improve financial statement disclosures and to provide the preparers with clearer guidance on applying the requirements set out in accounting standards.
KPMG Luxembourg
Reserved, technical, conservative… is generally what comes to mind when picturing the writer of an accounting standard.
KPMG Luxembourg
Not too long ago, the hype around digital currencies exploded, with bitcoin being the flagship cryptocurrency in popular conversation.
KPMG Luxembourg
Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.
KPMG Luxembourg
After IFRS 9 Financial Instruments amended the accounting treatment of equity investments, the International Accounting Standards Board (IASB) decided that such investments are, by default...
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently updated its definition of "material" as it appears in IAS 1 and IAS 8
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
KPMG Luxembourg
Yup, you guessed what it is: discount rate.
KPMG Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
KPMG Luxembourg
In April, the European Securities and Markets Authority (ESMA) issued its report on the Enforcement and Regulatory Activities of Accounting Enforcers 2017.
G M Corporate and Fiduciary Services Limited
In Malta we have our own default accounting framework that can be used by small or medium companies known as "GAPSME", which stands for The Accountancy Profession (General Accounting Principles for Small and Medium sized entities).
KPMG Malta
Audit is evolving as regulatory and compliance demands continue to increase, and in some ways, change.
CLD Legal
In October 2016, the Panamanian government adopted new regulations to comply with the international commitments regarding corporate and fiscal transparency.
TMF Group
Philippines jumps 9 places from 2017 ranking to be 16th in the world, as ranked in the TMF Group's Financial Complexity Index 2018. Here's what you need to know about the country's financial compliance environment.
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KPMG Luxembourg
Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.
KPMG Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
CLD Legal
In October 2016, the Panamanian government adopted new regulations to comply with the international commitments regarding corporate and fiscal transparency.
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
Ogier
The Cayman Islands Court of Appeal has unanimously allowed every ground of an appeal by the liquidators of Argyle Funds SPC Inc. ("Argyle"), holding that its former auditors,
KPMG Malta
Audit is evolving as regulatory and compliance demands continue to increase, and in some ways, change.
Maples and Calder
Pursuant to the Securities and Investment Business Act, 2010 and the Mutual Funds Regulations, 2010, all BVI private, professional and public funds and all BVI investment business licence holders...
KPMG Luxembourg
As I'm sure everyone is well aware, IFRS 16 is now effective for annual periods beginning on or after 1 January 2019.
KPMG Luxembourg
Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.
KPMG Luxembourg
As you may have noticed, IFRS accounting is often not straightforward. Preparers frequently lose time digging ...
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