Mondaq Offshore: Accounting and Audit > Accounting Standards
Maples Group
Important filing deadlines as well as procedures for submission of information to the relevant authorities with regard to audited accounts, fund annual returns, record keeping, register of directors and AEOI.
Maples Group
Further to our previous updates, the BVI ITA, on 19 February 2019, published guidance notes on the CbCR requirements of entities that are resident in the BVI and updated guidance notes on the OECD's CRS.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This edition provides an overview of key regulatory developments in the past three months relevant to companies listed.
TMF Group
The new international accounting standards on treatment of leases will have a serious impact on the financials and operations of many companies in Hong Kong.
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently published its proposed amendments to IFRS 17 Insurance Contracts
KPMG Luxembourg
When the IASB published IFRS 16 Leases, I doubt they imagined the huge debate that would ensue over something as seemingly simple as a company car.
KPMG Luxembourg
IFRS 9 has now been applicable for over a year, but some of its changes have often been either overseen or neglected—even when they could have a material impact on the accounts.
KPMG Luxembourg
Several major new IFRS standards have become effective recently or will do so soon and, as is the case for every new standard ...
KPMG Luxembourg
The new standards on lease accounting are here. They became effective on 1 January 2019 for calendar year-end companies.
KPMG Luxembourg
As we've seen over the last few months, IFRS 16 has brought about a lot of changes to the existing treatment of leases, especially for lessees
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 you may have noticed, IFRS accounting is often not straightforward. Preparers frequently lose time digging ...
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.
Finance Malta
A company incorporated under the Companies Act is required by Article 163 to prepare financial statements.
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).
Morgan & Morgan
The physical address where the accounting records are held and the name of the person who keeps the accounting records and supporting documentation.
Grant Thornton
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging
PWC
A careful analysis is required on the choice of transition approach, as this will not only affect financial statements at the adoption date but also for future years.
PWC
Over the past eight months I've been working with insurers in the Middle East on their IFRS 17 implementation projects and I have also been lucky enough to embark on a new career opportunity having now relocated to Dubai ...
BSA Ahmad Bin Hezeem & Associates LLP
Insurance Financial Reporting Standards (IFRS) 17 represents a new and unprecedented international reporting and disclosure regime for the insurance industry.
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Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This edition provides an overview of key regulatory developments in the past three months relevant to companies listed.
Grant Thornton
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently published its proposed amendments to IFRS 17 Insurance Contracts
Morgan & Morgan
The physical address where the accounting records are held and the name of the person who keeps the accounting records and supporting documentation.
KPMG Luxembourg
IFRS 9 has now been applicable for over a year, but some of its changes have often been either overseen or neglected—even when they could have a material impact on the accounts.
Maples Group
Important filing deadlines as well as procedures for submission of information to the relevant authorities with regard to audited accounts, fund annual returns, record keeping, register of directors and AEOI.
BSA Ahmad Bin Hezeem & Associates LLP
Insurance Financial Reporting Standards (IFRS) 17 represents a new and unprecedented international reporting and disclosure regime for the insurance industry.
PWC
Over the past eight months I've been working with insurers in the Middle East on their IFRS 17 implementation projects and I have also been lucky enough to embark on a new career opportunity having now relocated to Dubai ...
PWC
A careful analysis is required on the choice of transition approach, as this will not only affect financial statements at the adoption date but also for future years.
KPMG Luxembourg
Not too long ago, the hype around digital currencies exploded, with bitcoin being the flagship cryptocurrency in popular conversation.
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