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  1. Grant Thornton Northern Ireland
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IFRS Telling the COVID-19 story
Annual financial statements will always be a critical communication to investors and other stakeholders (‘users’). But how effective will they be in explaining
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The upcoming Chancellor's Budget on 3 March has the potential to be a bumper edition. Following a modest Budget last year, this will be the first major fiscal
IFRS Exposure Draft Regulatory Assets and Regulatory Liabilities
The International Accounting Standards Board (IASB) has now published an Exposure Draft ‘ Regulatory Assets and Regulatory Liabilities ’ (the ED). The ED
IFRS Insights into IFRS 3
Mergers and acquisitions (business combinations) can have a fundamental impact on the acquirer’s operations, resources and strategies. For most entities such
IFRS Brexit Accounting for the impact on current and deferred tax
For entities with operations in the United Kingdom (UK) and the EU, the determination of the income tax impact on Brexit will require some significant
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