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
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.
KPMG Luxembourg
Tangible assets are typically a significant part of the balance sheet, so reclassifying them is often delicate work—made all the more so by the huge financial statement errors that doing it wrongly can cause.
KPMG Luxembourg
Anything? If not, then you're not alone: most people seem to have been so focused on IFRS 9, 15, and 16, plus new CSR requirements and other new directives, that they have let the ESEF slip by.
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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CLD Legal
In October 2016, the Panamanian government adopted new regulations to comply with the international commitments regarding corporate and fiscal transparency.
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.
Deloitte Cyprus
Our Audit Transparency Report 2018 is in respect of the period 1 June 2017 to 31 May 2018.
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
As previously advised, all companies existing before 1 April 2016 (each an "Existing Company") were required to file particulars of their current directors with the Registrar of Corporate Affairs (the "Registrar").
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.
Campbells
In a judgment delivered on 8 October 2018, the Cayman Islands Court of Appeal ("CICA") allowed a partial appeal by the joint official liquidators of Argyle Funds SPC Inc. (in Official Liquidation)...
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
The hype today around IFRS 9 and 15 is, at times, reminiscent of how IFRS 10 was received when it went live five years ago.
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...
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