Grant Thornton Northern Ireland announces new partner appointments for 2026.
Charities SORP update: FRS 102 changes, tiered reporting, impact and sustainability requirements.
The Economic Crime & Corporate Transparency Act (ECCTA) 2023 received Royal Assent on 26 October 2023, and the provisions of the Act are starting to be implemented.
The concept of a new suite of standards for the UK and Ireland, aligning with international financial reporting standards, was first conceived in 2002
The International Accounting Standards Board (IASB) has published ‘Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)’. The amendments require companies to use updated actuarial assumptions to determine pension expenses following changes to a defined benefit pension plan.