Although commercial businesses and accountancy firms have historically enjoyed the very real flexibility of preparing statutory accounts and tax computations in Microsoft Word or Excel, Irish Tax & Customs have found that the variety of formats and styles created significant … Continue reading →

ACCOUNTING FOR FRS102 Some of the most practical issues surrounding FRS 102 are those concerning investment properties and the significantly different accounting treatments under FRS 102 and SSAP 19. The definition of investment property under FRS 102 is set out … Continue reading →

Asset under Management (AUM), portfolio liquidity and investor liquidity are critical yardsticks to measure the fund’s performance. Regulators require fund managers to disclose these information in their regulatory report in order to ensure more transparency in the market and to … Continue reading →