Mondaq Offshore: Accounting and Audit
Maples and Calder
Some welcome news that the BVI government has extended the CRS reporting deadline by several days to 1 September, 2017.
Maples and Calder
As a result of a tropical wave that affected the territory of the British Virgin Islands last week, the Government of the BVI has now announced that the deadline for the submission of CRS reports...
DMS Governance Ltd
On 30 August 2017, the Department of International Tax Cooperation issued an update with respect to U.S. FATCA and the Common Reporting Standard:
Cayman Finance
Sheree Ebanks explains how the Cayman Islands Institute of Professional Accountants has evolved since its inception.
Elias Neocleous & Co LLC
Under the transitional provisions of the Auditors' Law, Law 53(I) of 2017, statutory auditors or statutory audit firms authorized before 29 June 2008 under the Companies Law were deemed...
Deloitte Cyprus
Introduction Leasing is an important financing activity for large corporate and financial institutions with the majority not reported on balance sheet.
Fiduciary Group
As you may know one of theFinancial Reporting Standards, FRS 102, is replacing the UK Generally Accepted Accounting Practice by the adoption of a single financial reporting standard...
KPMG Luxembourg
In its October 2017 statement on enforcement priorities, the ESMA drew attention to the potentially significant impacts that IFRS 15 may have on timing and revenue recognition.
KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
KPMG Luxembourg
Welcome to the final part of our 6-part series of articles about how audit committees ("ACs") can prepare and deal with new legislation.
KPMG Luxembourg
Audit committees ("ACs") have taken on new roles since new regulation took effect earlier this year.
KPMG Luxembourg
Welcome to part 4 of our 6-part article series about how audit committees ("ACs") can prepare and deal with new legislation.
KPMG Luxembourg
All public interest entities have to tender when required – there is no exception to the rule.
KPMG Luxembourg
How have the roles and responsibilities of audit committees ("ACs") changed in the wake of new regulation that has recently become effective?
Finance Malta
The European Court of Auditors plays an important role in overseeing all European Union expenditure - Minister Edward Scicluna.
Finance Malta
The Accountancy Board makes reference to an allegation made in an article that was published in The Malta Independent on Sunday of 14th May, 2017 with the title "Major global bank no longer accepting...
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
BSA Ahmad Bin Hezeem & Associates LLP
The UAE's commitment to sharing financial data on individuals and entities under Common Reporting Standards (CSR) has been furthered reinforced by the Insurance Authority Board of Directors Decision No. 32 of 2017...
Crowe Horwath
Though the changes may result to a lengthier audit report; these shall further enhance the quality of reporting and provide the user a detailed undestanding of the key risk areas.
The Sovereign Group
Many Free Zone Companies incorporated in DMCC, DWC and JAFZA are leaving themselves exposed to potential fines and the non-renewal of their trading licence for failure to comply with one particular regulatory requirement.
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KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
Bahamas Financial Services Board
BFSB wishes to provide the following update with respect to the implementation of the Common Reporting Standard and the automatic exchange of information.
The Sovereign Group
Many Free Zone Companies incorporated in DMCC, DWC and JAFZA are leaving themselves exposed to potential fines and the non-renewal of their trading licence for failure to comply with one particular regulatory requirement.
STA Law Firm
'The Federal Tax Authority has announced the time-limit for companies to register for VAT in the UAE.'
Patton, Moreno & Asvat
Following international standards with respect to transparency in commercial activities, the government of Panama has passed Law No. 52 of 27 October 2016.
BSA Ahmad Bin Hezeem & Associates LLP
The UAE's commitment to sharing financial data on individuals and entities under Common Reporting Standards (CSR) has been furthered reinforced by the Insurance Authority Board of Directors Decision No. 32 of 2017...
Maples and Calder
During the past year we have seen that the British Virgin Islands ("BVI") Financial Services Commission (the "Commission") has become increasingly strict with payment and filing deadline...
Deloitte Cyprus
Introduction Leasing is an important financing activity for large corporate and financial institutions with the majority not reported on balance sheet.
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
DMS Governance Ltd
This DMS Advisory reminds investment funds stakeholders of impending deadlines to be met...
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