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Other Disclosure

Public disclosure of fee-related information

Public disclosure of fee-related information

The firm has rotated out as the independent auditor of ACLEDA BANK PLC. after completing the statutory audit of the Group’s and Bank’s financial statements as...

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IINTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS Example Interim Consolidated Financial Statements 2021

Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.

16 May 2021

IFRS Navigating the changes to International Financial Reporting Standards

The 2021 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2020 and 31 December 2020.

05 Feb 2021

INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IFRS - Alternative performance measures

Preparers of financial statements are now having to think about how, where and what form they should report COVID-19 in their financial statements. We believe it is important to not only comply with the guidance set out in IFRS, but also ensure the financial statements are an effective part of the wider communication with stakeholders.

20 Jul 2020

IFRS 2020 deferred tax provision

The COVID-19 pandemic is having a tremendous impact on the world’s economy. Many businesses are struggling to stay afloat and doing whatever they can right now to rationalise costs and preserve any cash surpluses they have in order to bridge future cash flow needs. Around the world, governments are stepping in to try and limit the impact of the pandemic by providing financial support in numerous ways from direct cash payments through to the deferral of tax payments.

13 May 2020

INTERNATIONAL FINANCIAL REPORTING STANDARDS Reporting the impact of COVID-19

As the impact of a novel strain of coronavirus (COVID-19) continues to unfold around the world, those individuals responsible for preparing financial statements and approving them for issue need to be cognisant of not only what has happened and is happening at the reporting date and the time the financial statements are approved, but also what is likely to happen next.

28 Apr 2020

INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) Accounting implications of the Coronavirus (COVID-19)

The spread of the Coronavirus is impacting businesses around the world. Entities need to carefully consider the accounting implications of this situation. This IFRS Alert considers the impact of the Coronavirus on 31 December 2019 year ends

16 Mar 2020