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...
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.
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:
Elias Neocleous & Co LLC
Article 113 of the Auditors Law number 53(I) of 2017 provides a "grandfathering" provision for audit firms registered before 29 June 2008 to re-register under the new law.
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...
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 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
With new major standards (IFRSs 9, 15, and 16) coming thick and fast, it might be easy to forget about other, newly effective requirements—notably IAS 7 Statement of Cash Flows.
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.
Carrillo y Asociados
With the entry into force of Law Number 52 of 2016 in Panama, starting on January 1 of 2017, the legal persons (business companies and private interest foundations) who do not carry out transactions ...
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
BSA Ahmad Bin Hezeem & Associates LLP
In his capacity as Ruler of Dubai, Vice President and Prime Minister of the UAE His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Law No. (4) of 2018 ...
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.
TMF Group
Brazil, Italy, France, Mexico among the top 10 most complex while the Cayman Islands, BVI, Jersey, Hong Kong make up the least complex places in the world for financial compliance.
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Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Elias Neocleous & Co LLC
Specific legislation on agency and distribution arrangements was first introduced in preparation for entry into the European Union.
TMF Group
With global accountability the ‘new normal', it's more important than ever to understand your tax compliance obligations in Luxembourg.
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
Since the arrival of IFRS 16, the new standard on lease accounting, debates have arisen over how accounting for leases will change and how organisations will be affected.
KPMG Luxembourg
In April, the European Securities and Markets Authority (ESMA) issued its report on the Enforcement and Regulatory Activities of Accounting Enforcers 2017.
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.
Maples and Calder
Pursuant to the Securities and Investment Business Act, 2010 and the Mutual Funds Regulations, 2010, all BVI private, professional and public funds and all BVI investment business licence holders...
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...
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.
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