Mondaq Offshore: Accounting and Audit
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.
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 Group
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.
Deloitte Cyprus
Our Audit Transparency Report 2018 is in respect of the period 1 June 2017 to 31 May 2018.
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
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.
Finance Malta
The purpose of communicating key audit matters is to enhance the communicative value of the auditor's audit report by providing greater transparency about the audit that was performed.
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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Finance Malta
The purpose of communicating key audit matters is to enhance the communicative value of the auditor's audit report by providing greater transparency about the audit that was performed.
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.
KPMG Luxembourg
The new standards on lease accounting are here. They became effective on 1 January 2019 for calendar year-end companies.
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
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...
Conyers Dill & Pearman
Cayman financial services providers, including entities carrying on securities investment business are required to comply with the Proceeds of Crime Law (2018 Revision), the Anti-Money Laundering Regulations (2018 Revision) ...
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
Dillon Eustace
On January 25th, 2019, the Cayman Islands Monetary Authority ("CIMA") published a Notice1 reminding entities which are registered with CIMA ...
KPMG Luxembourg
International Accounting Standard (IAS) 32 Financial Instruments: Presentation defines rules for when a financial instrument is to be classified as equity or liability.
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
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