MichaelFarrellOnline.Wordpress.Com
|
|
- Albert Jones
- 5 years ago
- Views:
Transcription
1 MichaelFarrellOnline.Wrdpress.Cm NEW IRISH GAAP BACKGROUND Under the Cmpanies Acts, cmpany directrs must prepare accunts fr the cmpany fr each financial year using either: Cmpanies Act individual accunts ( Irish/UK GAAP ) IFRS individual accunts ( Internatinal GAAP )* * Under EU regulatins, all cmpanies that have equity r debt listed n a EU stck exchange must use IFRS. Irish GAAP (fr perids beginning n/after 1 January 2015) cmprises f 5 standards: FRS 100: Applicatin f Financial Reprting Requirements FRS 101: The Reduced Disclsure Framewrk FRS 102: The Financial Reprting Standard Applicable in the UK and Republic f Ireland FRS 103: Insurance Cntracts FRS 104: Interim Financial Reprting FRS 105: The Financial Reprting Standard applicable t the Micr-entities Regime Bth Irish GAAP and IFRS accunts must include sme additinal disclsures as required by cmpany law. RECENT UPDATES TO IRISH GAAP FRED Review f FRS 102 When FRS 102 was issued in March 2013 (applicable fr perids beginning n/after 1 January 2015) it was indicated that it wuld be reviewed every three years. The first triennial review is nw in prgress and Financial Reprting Expsure Draft 67 (FRED 67) prpses incremental imprvements and clarificatins t FRS 102. In additin, this FRED includes cnsequential amendments t the ther UK and Ireland accunting standards. Cmpanies (Accunting) Act 2017 The Cmpanies (Accunting) Act 2017 was enacted n 17 May 2017 with mst changes taking effect frm 9 June The main purpse f the Act was t transpse the EU Accunting Directive 2013/34/EU int Irish law, amending the Cmpanies Act 2014 t give effect t the prvisins in the Accunting Directive relating t the statutry financial statements and related reprts f cmpanies. The tw biggest changes are that cmpanies can nw avail f the small cmpany and micr cmpany prvisins under Irish GAAP: - Small cmpany prvisins are mstly cntained in Sectin 1A f FRS Micr cmpany prvisins are cntained within FRS 105 Further infrmatin is available belw n bth f these.
2 MichaelFarrellOnline.Wrdpress.Cm FRS 100: APPLICATION OF FINANCIAL REPORTING REQUIREMENTS This is a shrt 13 page standard that sets ut what accunting framewrk (IFRS/FRS 101/FRS 102/FRS 103/FRS 105) shuld be used. FRS 101: THE REDUCED DISCLOSURE FRAMEWORK FRS 101 enables qualifying entities t apply the recgnitin and measurement rules f IFRS, but with reduced disclsures (ptentially up t 50% reductin). Under FRS 100, a qualifying entity is a member f a grup, where the parent prepares cnslidated financial statements that are publicly available, and which include that member. Nte that there are als a number f measurement adjustments that need t be made t the IFRS accunts t bring them in line with FRS 101 e.g. negative gdwill must be capitalised and amrtised t prfit r lss (amrtised in line with acquired nn-mnetary assets). FRS 102: THE FINANCIAL REPORTING STANDARD APPLICABLE IN THE UK AND THE REPUBLIC OF IRELAND Overview f FRS 102 FRS 102 is the main standard and is applied by almst 95% f cmpanies in Ireland. The dcument, cvering apprx. 300 pages, is brken int 35 sectins and deals with each individual area f the accunts. While it is ne standard it culd be cnsidered 35 mini-standards. The standard is expected t be revised every 3 years with the first triennial review nw in prgress (see earlier n FRED 67). An interpretatins cmmittee will als prvide nging guidance n the applicatin f the standard. FRS 102 requirements are similar in many respects t thse f IFRS. Hwever, there are a number f imprtant differences. As peple may knw already, I m a big fan f BDO s financial reprting material and I have upladed their key IFRS/FRS 102 differences dcument alngside this dcument fr thse wishing fr mre detailed infrmatin (but still in summarised frm!). Finally, it shuld be nted that The Cmpanies (Accunting) Act 2017 (see earlier discussin) distinguishes between micr, small, medium, and large cmpanies/grups. There are nly slight differences between the accunting fr a medium/large grup s they are nt discussed here. Hwever, there is a much simplified regime fr cmpanies that meet the definitin f small and this will be discussed in mre detail belw. A discussin f Micr-entities is als included further belw in a separate sectin.
3 MichaelFarrellOnline.Wrdpress.Cm Simplified regime fr Small cmpanies FRS 102 has specific prvisins fr small cmpanies that can nw be availed f by Irish entities after the enactment f The Cmpanies (Accunting) Act These prvisins are mstly lcated in Sectin 1A f FRS 102. These prvisins can be retrspectively adpted by preparers f 2016 financial statements if thse financial statements have yet t be apprved. The small cmpanies regime is available t a private cmpany (r hlding cmpany f a private grup) in relatin t a financial year in which it fulfils tw r mre f the qualifying cnditins set ut in the table belw, generally fr at least tw cnsecutive financial years: Qualifying cnditin fr an individual cmpany Qualifying cnditin fr a grup Turnver </= 12m </= 12m net ( 14.4m grss) Balance Sheet Ttal </= 6m </= 6m ( 7.2m grss) Average number f emplyees </= 50 </= 50 Ntes t the abve table: i. A hlding cmpany is small nly if the grup it heads up is a small grup. ii. Turnver, balance sheet ttal and the average number f emplyees are determined by aggregating the equivalent figures fr each member f the grup. iii. Net means after set ffs and ther adjustments made t eliminate grup transactins. Grss means withut thse set-ffs and ther adjustments. The qualifying cnditins must be met n either a net r a grss basis. Certain ineligible entities cannt be small cmpanies. Ineligible entities include, fr example, public interest entities (PIEs), credit institutins. Als, a hlding cmpany f a grup cannt qualify as small if any member f the grup is an ineligible entity. The main features f the small cmpanies regime are: Subject t the true and fair view, a limited number f ntes t the financial statements are mandated in cmpany law under the small cmpanies regime. A hlding cmpany that qualifies fr the small cmpanies regime is exempt frm the requirement t prepare grup financial statements. While a cmpany that qualifies fr the small cmpanies regime is required t prepare a directrs reprt, it is exempt frm the requirement t give a business review and t describe its use f financial instruments. The frmats f the financial statements are the same as thse required fr larger cmpanies. The frmats may als be adapted in the same manner as fr larger cmpanies (fr example, the balance sheet can be adapted t distinguish between current / nncurrent items as is currently required under IFRS).
4 MichaelFarrellOnline.Wrdpress.Cm Small cmpanies may still file abridged financial statements. Hwever, the nte disclsure requirements in respect f abridged financial statements have increased. FRS 103: INSURANCE CONTRACTS An insurance cntract is defined in FRS 102 as a cntract under which ne party (the insurer) accepts significant insurance risk frm anther party (the plicyhlder) by agreeing t cmpensate the plicyhlder if a specified uncertain future event (the insured event) adversely affects the plicyhlder. Althugh FRS 102 includes a definitin f an 'insurance cntract' it des nt set ut the accunting required fr such a cntract. Instead, a separate standard FRS 103 "Insurance Cntracts" cntains specific accunting requirements fr entities that have insurance cntracts (including reinsurance cntracts) and are applying FRS 102 The Financial Reprting Standard applicable in the UK and Republic f Ireland. FRS 104: INTERIM FINANCIAL REPORTING FRS 104 Interim Financial Reprting is intended fr use in the preparatin f interim financial reprts fr thse entities that apply FRS 102 but may als be used as a basis fr preparing interim reprts by thse entities applying FRS 101 Reduced Disclsure Framewrk. The Standard is based n IAS 34 Interim Financial Reprting. FRS 105: MICRO-ENTITIES FRS 105 The Financial Reprting Standard applicable t the Micr-entities Regime is nw available fr use after the enactment f The Cmpanies (Accunting) Act FRS 105 can be retrspectively adpted by preparers f 2016 financial statements if thse financial statements have yet t be apprved. FRS 105 may be applied by cmpanies that satisfy at least tw f the fllwing three requirements in relatin t a financial year: Turnver: Nt mre than 700,000(pr-rated apprpriately where a cmpany s year is shrter r lnger than a calendar year); Balance sheet ttal (i.e. grss assets): Nt mre than 350,000; and Average number f emplyees: Nt mre than 10. A cmpany must meet at least tw f these limits in tw cnsecutive years t qualify as a micr-entity and, nce qualified, must exceed at least tw f these limits fr tw cnsecutive years t cease t qualify. Key differences between FRS 105 and FRS 102 are as fllws: Micr-entities are nly required t prepare a balance sheet and prfit and lss accunt and nt any f the ther primary statements required fr larger cmpanies.
5 MichaelFarrellOnline.Wrdpress.Cm A Directrs reprt is nt required. N assets can be measured at fair value r a revalued amunt. N deferred tax r equity-settled share-based payments are recgnised. All f the accunting plicy chices set ut in FRS 102 are remved. Micr-entities' accunts are nly required t prvide very limited disclsures and are presumed t give a true and fair view by ding s. Certain types f cmpany, such as charitable cmpanies and parent cmpanies that are required r chse t prepare cnslidated financial statements, are excluded frm the micr-entity regime and therefre cannt apply FRS 105. Als, a private hlding cmpany is a micr cmpany nly if it meets the size criteria itself n an individual basis, if the grup it heads up is a small grup and it des nt prepare grup financial statements.
Disclosures in the financial statements-seminar of WIRC on & May, By Jayesh Gandhi
Disclsures in the financial statements-seminar f WIRC n & May, 2016 -By Jayesh Gandhi 1) Cash Flw Statement - Cash flw statements is cvered under the definitin f financial statements Sectin 2(40) f the
More informationInformation on capital adequacy. of Bank Polska Kasa Opieki S.A. Group. as at 31 December 2008
Infrmatin n capital adequacy f Bank Plska Kasa Opieki S.A. Grup Warsaw. May 2009 The scpe and principles f publishing infrmatin specified in Reslutin N. 6/2007 f the Cmmissin fr Banking Supervisin (KNB)
More informationADANI POWER LIMITED RELATED PARTY TRANSACTION POLICY. Page 1 of 10
ADANI POWER LIMITED RELATED PARTY TRANSACTION POLICY Page 1 f 10 TABLE OF CONTENTS Sr. N. Particulars Page Ns. 1. Preamble 3 2. Purpse 3 3. Definitins 3 4. Plicy and Prcedure 5 5. Transactins which d nt
More informationFirst-time Adoption of IFRSs
Chapter 20 First-time Adptin f IFRSs TABLE OF CONTENTS Standards Update 20-6 Overview f Key Requirements 20-8 Impact n Financial Statements 20-13 Analysis f Relevant Issues 20-14 Objective 20-14 Scpe 20-14
More information2015 Withholding Tax Guidance Note
2015 Withhlding Tax Guidance Nte 1 Withhlding Tax Guidance Nte Cntents Table f Cntents 1. Intrductin... 2 2. Tax asset under Slvency II... 3 Withhlding Tax Guidance 2 1. Intrductin In Nvember 2009 the
More informationFinancial reporting update. Northern Client Update, May 2017
Financial reprting update Nrthern Client Update, May 2017 Agenda Imprving cmmunicatin in financial reprts Accunting standard changes update Imprving cmmunicatin in financial reprts Objectives f financial
More informationQuick Reference Guide
Quick Reference Guide Accunting Standard Update 2016-01 "Financial Instruments Overall: Recgnitin and Measurement f Financial Assets and Financial Liabilities" Why d I need this Quick Reference Guide?
More informationEOFY tax strategies for small businesses
As we apprach the end f the financial year (EOFY), there are a number f smart strategies yu culd cnsider t help yu streamline yur finances and legitimately save n yur tax bill. Insurance premiums Sme insurance
More informationFinancial Statement Analysis, (FIN-621)
Lessn-5 ACCOUNTING CYCLE/PROCESS (Cntinued) Preparing Balance Sheet frm Trial Balance: We have assumed that the first mnth i.e. July was taken up in setting up f the business and n business activity as
More informationQUESTION WE VE BEEN ASKED
Date f issue: 23 February 2018 QUESTION WE VE BEEN ASKED QB 18/05 Incme Tax insurance persnal sickness and accident insurance taken ut by emplyer fr the benefit f an emplyee This Questin We ve Been Asked
More informationFinancial reporting update. Christchurch Update, June 2017
Financial reprting update Christchurch Update, June 2017 Agenda What s new fr 2017 Disclsure initiative Minr accunting standard changes PBEs Fr-Prfits Majr changes n the hrizn Disclsure Initiative The
More informationAMENDMENTS TO NASDAQ RULES ON COMPENSATION COMMITTEES
March 2013 AMENDMENTS TO NASDAQ RULES ON COMPENSATION COMMITTEES Summary. The Securities and Exchange Cmmissin recently apprved the fllwing amendments t the NASDAQ listing rules relating t cmpensatin cmmittees:
More informationThe Company is a public company incorporated in Bermuda and its securities are listed on AIM.
(Incrprated in Bermuda Registratin N. 44512) POLICY FOR TRADING IN COMPANY SECURITIES The Cmpany is a public cmpany incrprated in Bermuda and its securities are listed n AIM. Schedule 1 t this Plicy cntains
More informationEBF POSITION ON IFRS 9 TRANSITION PERIOD (Proposed Article 473a of CRR2)
16 March 2017 EBF_026190 EBF POSITION ON IFRS 9 TRANSITION PERIOD (Prpsed Article 473a f CRR2) Backgrund As f 1 January 2018, Eurpean banks will have t substantially change the way they prvisin fr credit
More informationAudit and Risk Management Committee Charter
Audit and Risk Management Cmmittee Charter Pivtal Systems Crpratin ("Cmpany") 1. Objectives The Audit and Risk Management Cmmittee (Cmmittee) has been established by the bard f directrs (Bard) f the Cmpany.
More informationRELATE ACCOUNTS PRODUCTION. Limited Liability Partnership (UK) Format
RELATE ACCOUNTS PRODUCTION Limited Liability Partnership (UK) Frmat The Limited Liability Partnership (LLP) frmat fllws the applicable regulatins: Limited Liability Partnership Act 2000 Limited Liability
More informationHERANBA INDUSTRIES LIMITED POLICY ON MATERIALITY OF RELATED PARTY TRANSACTIONS AND DEALING WITH RELATED PARTY TRANSACTIONS
1. Title HERANBA INDUSTRIES LIMITED POLICY ON MATERIALITY OF RELATED PARTY TRANSACTIONS AND DEALING WITH RELATED PARTY TRANSACTIONS 1.1 This plicy shall be called the Plicy n materiality f related party
More informationGuidelines and Recommendations Guidelines on periodic information to be submitted to ESMA by Credit Rating Agencies
Guidelines and Recmmendatins Guidelines n peridic infrmatin t be submitted t ESMA by Credit Rating Agencies 23 June 2015 ESMA/2015/609 Table f Cntents 1 Scpe... 3 2 Definitins... 3 3 Purpse f Guidelines...
More informationHow to Count Employees Determining Group Size Under the Medicare Secondary Payer Regulations
Hw t Cunt Emplyees Determining Grup Size Under the Medicare Secndary Payer Regulatins 1. Wh is an Emplyee? An emplyee is an individual wh wrks fr an emplyer r an individual wh, althugh nt actually wrking
More informationHuman Resources & Remuneration Committee Charter. Bank of Queensland
Human Resurces & Remuneratin Cmmittee Charter Bank f Queensland 31 May 2018 1Intrductin The Human Resurces & Remuneratin Cmmittee (Cmmittee) has been established by the Bank f Queensland Limited (BOQ)
More informationCEIOPS Proposals for a Definition of Cross-Border Provision of Service under the Insurance Mediation Directive ("IMD")
CEIOPS-DOC-15/07 CEIOPS Prpsals fr a Definitin f Crss-Brder Prvisin f Service under the Insurance Mediatin Directive ("IMD") Purpse T respnd t the EIOPC 1 request t present an extensive analysis f different
More informationUnderstanding Self Managed Superannuation Funds
Understanding Self Managed Superannuatin Funds Hw t read this dcument Managing yur finances t meet yur day t day requirements as well as yur lng-term gals can be a cmplex task. There are all srts f issues
More informationFinancial reporting update. Client Updates, May 2018
Financial reprting update Client Updates, May 2018 Agenda Accunting standard changes fr 2018 Future changes Accunting Standard Changes fr 2018 Changes t standards applying fr March/June 2018 reprting Amended
More informationPS October 2007 Page 1
Nvember, 2007 Beijing, Peple s Republic f China ED 32 Additinal Field Test Reprts Overview f Field Test Results Intrductin An additinal field test reprt has been received frm the Ministry f finance f Estnia.
More informationEPPA Update Issued September 2012 / Updated October, 2012 Defined Benefit Funding Relief Provisions
EPPA Update 12-01 Issued September 2012 / Updated Octber, 2012 Defined Benefit Funding Relief Prvisins - 2012 In respnse t the decline f slvency discunt rates, the Emplyment Pensin Plans (Partial Exemptin
More informationSummary of proposed section 951A GILTI regulations
Delitte Tax LLP Summary f prpsed sectin 951A GILTI regulatins The Treasury and the IRS n September 13 released prpsed regulatins addressing the new Glbal Intangible Lw-Taxed Incme (GILTI) prvisin f the
More informationAnnual Return Guidance
Annual Return Guidance Updated July 2018 Scttish Charity Regulatr Annual Return Guidance CONTENTS Pg 3. 1. INTRODUCTION Pg 4. 2. SECTION A Pg 8. 3. SECTION B Pg 11. 4. SECTION C 1. Intrductin What this
More informationEXTENDED BENEFITS FOR TOTAL DISABILITY & SUCCEEDING CARRIER FOR INPATIENT ADMISSIONS
UnitedHealthcare Oxfrd Administrative Plicy EXTENDED BENEFITS FOR TOTAL DISABILITY & SUCCEEDING CARRIER FOR INPATIENT ADMISSIONS Plicy Number: ADMINISTRATIVE 149.11 T2 Effective Date: December 1, 2017
More informationTHE TAKEOVER PANEL. Profit Forecasts and Quantified Financial Benefits Statements. September 2013
THE TAKEOVER PANEL Prfit Frecasts and Quantified Financial Benefits Statements September 2013 Objectives Reduce the burden f the prfit frecasts regime where frecasts are less cntentius: frecasts published
More informationTHE CROWDFUND ACT OF 2012 (TITLE III OF THE JOBS ACT): SUMMARY OF LAW AND MAJOR ISSUES RAISED IN PRE-COMMENTS TO THE SEC
THE CROWDFUND ACT OF 2012 (TITLE III OF THE JOBS ACT): SUMMARY OF LAW AND MAJOR ISSUES RAISED IN PRE-COMMENTS TO THE SEC New crwdfunding exemptin 4(6) The Act adds a new exemptin frm registratin under
More informationTHE CLOROX COMPANY AUDIT COMMITTEE CHARTER. [Effective May 8, 2017]
THE CLOROX COMPANY AUDIT COMMITTEE CHARTER [Effective May 8, 2017] PURPOSE AND AUTHORITY The Audit Cmmittee ( Cmmittee ) is established by the Bard f Directrs ( Bard ) fr the purpses f: 1. Representing
More informationACCT 101 LECTURE NOTES CH.
ACCT 101 LECTURE NOTES CH. 11 Crprate Reprting and Analysis Gals: 1) Be familiar with characteristics f a crpratin and with different surces f equity. 2) Be familiar with varius cmmn stck transactins,
More informationQuestions to OSEP regarding and
Questins t OSEP regarding 303.520 and 303.521 The tpic f Family Cst Participatin (the use f public insurance, private insurance and family fees) has been the subject f discussin and debate ver the years
More informationIRDA Update: Draft Guidelines on Web Aggregators
IRDA Update: Draft Guidelines n Web Aggregatrs 17 March 2011 By way f an update, the IRDA has issued draft guidelines n web aggregatrs n 16 th March 2011. Cmments have been invited by 31 st March 2011.
More informationTown of Palm Beach Retirement System. Deferred Retirement Option Plan (DROP) Policies and Information for Participants
Twn f Palm Beach Retirement System Deferred Retirement Optin Plan (DROP) Plicies and Infrmatin fr Participants Twn f Palm Beach Retirement System Deferred Retirement Optin Plan (DROP) Plicies and Infrmatin
More informationAUDIT, RISK MANAGEMENT AND COMPLIANCE COMMITTEE CHARTER
AUDIT, RISK MANAGEMENT AND COMPLIANCE COMMITTEE CHARTER August 2012 OPUS Grup Limited Audit, Risk Management and Cmpliance Cmmittee 1. GENERAL PURPOSE The primary bjective f the Audit, Risk Management
More informationOverview of Statements of Investment Policies and Procedures (SIPP) Requirements
Financial Services Cmmissin f Ontari Cmmissin des services financiers de l Ontari SECTION: INDEX NO.: TITLE: APPROVED BY: PUBLISHED: Investment Guidance Ntes IGN-005 Overview f Statements f Investment
More informationDetailed Capital Disclosures Template (APS 330 Attachment A)
1 Detailed Capital Disclsures Template (APS 330 Attachment A) The capital disclsures detailed in the template belw represents the pst 1 January 2018 Basel III cmmn disclsure requirements. Gulburn Murray
More informationPowerlink - Corporate Entertainment & Hospitality - Policy
Pwerlink - Crprate Entertainment & Hspitality - Plicy Plicy stream Gvernance Authred by Chief Financial Officer Maurie Brennan Apprved by Pwerlink Bard Current versin: 04/05/2017 SECURITY CLASSIFICATION
More informationDetailed Capital Disclosures Template (APS 330 Attachment A)
1 Detailed Capital Disclsures Template (APS 330 Attachment A) The capital disclsures detailed in the template belw represents the pst 1 January 2018 Basel III cmmn disclsure requirements. Gulburn Murray
More informationSolvency II. Technical Provisions Submission template INstructions
Slvency II Technical Prvisins Submissin template INstructins Half-year 2011 technical Prvisins and prjected year-end 2011 Technical Prvisins June 2011 Intrductin As set ut in the Guidance Ntes fr the 2011
More informationABA Staff Analysis: Interim Rule Amending Regulation Z: Summary Information Regarding Interest Rates and Payment Changes
Summary ABA Staff Analysis: Interim Rule Amending Regulatin Z: Summary Infrmatin Regarding Interest Rates and Payment Changes September 2010 The Bard published interim rule (75 FR 58469-58489) changes
More informationIndependent Director and Audit Committee
Independent Directr and Audit Cmmittee Rules summary The listed cmpany s bard f directrs is representing the sharehlders. They are respnsible fr making decisins n the cmpany s imprtant plicies and strategies.
More informationFINANCIAL SERVICES GUIDE
PART N: iinvest Securities Financial Services Guide (FSG) FINANCIAL SERVICES GUIDE DATED: Octber 2017 Cntents f this FSG This Financial Services Guide ( FSG ) is an imprtant dcument that iinvest Securities
More informationRisk and Audit Committee charter
Risk and Audit Cmmittee charter 1. Intrductin The Bard f Cffey Internatinal Limited ( Cffey r the Cmpany ) has established a Risk and Audit Cmmittee ( Cmmittee ). It is nted that the Cmmittee is a sub-cmmittee
More informationUCEA/ECU Age Discrimination Working Group Guidance. Age Discrimination Legislation Guidance Note 1: Pay and Benefits A UCEA Publication
UCEA/ECU Age Discriminatin Wrking Grup Guidance Age Discriminatin Legislatin 2006 Guidance Nte 1: Pay and Benefits A UCEA Publicatin Scpe f guidance This guidance nte addresses the implicatins f the Emplyment
More informationTrustee Benefits. 1. Expense payments
Trustee Benefits 1. Expense payments Expenses shuld be reasnable in the cntext f a charity s assets and resurces, and prperly incurred in the furtherance f a charity s activities. They are generally always
More informationLocal currencies and constant currency exchange rates
The infrmatin included in the fllwing sheets f this Excel file frms an integral part f the AEGON press release n the Full year results 2009 as published n February 25, 2010. Cautinary nte regarding nn-gaap
More informationbriefing The Enterprise Investment Scheme Tax reliefs
briefing January 2016 The Enterprise Investment Scheme This nte prvides a summary f the Enterprise Investment Scheme and has been prepared based n the law up t and including the Finance (N 2) Act 2015.
More informationInvestigating Potential Allegations of Backdating Option Grants
EXECUTIVE COMPENSATION LIBRARY JOURNAL REPORTS: LAW AND POLICY 2006 Investigating Ptential Allegatins f Backdating Optin Grants By William F. Sweetnam, Jr., Grm Law Grup, Chartered Washingtn, D.C. September
More information1. Accounts Payable > Tasks > Transactions > Recurring Bills
1. Accunts Payable > Tasks > Transactins > Recurring Bills 1. On the Applicatins menu bar pint t Accunts Payable > Tasks > Transactins > Recurring Bills, and then click + t the left f the Recurring Bills.
More information2017 PERFORMANCE SHARE AND STOCK OPTION PLANS
INFORMATION 2017 PERFORMANCE SHARE AND STOCK OPTION PLANS The Bard f Directrs f L Air Liquide at its meeting n September 20, 2017 adpted the 2017 perfrmance share and stck ptin plans which are aimed, abve
More informationInternal Control Requirements for Adopting New Accounting Standards
Internal Cntrl Requirements fr Adpting New Accunting Standards Backgrund In previus articles, BKD discussed the U.S. Securities and Exchange Cmmissin s (SEC) expectatins regarding the requirement t disclse
More informationThe Local Government Pension Scheme (Miscellaneous Amendment) Regulations 2019
The Lcal Gvernment Pensin Scheme (Miscellaneus Amendment) Regulatins 2019 Draft regulatin prpsed 1. (1) These Regulatins may be cited as the Lcal Gvernment Pensin Scheme (Miscellaneus Amendment) Regulatins
More informationTERMS OF REFERENCE. Audit and Risk Committee (the "Committee") of Wilmcote Holdings Plc (the "Company")
References t the "Bard" shall mean the full Bard f Directrs. MEMBERSHIP - The Bard has reslved t establish a cmmittee f the Bard t be knwn as the Audit and Risk Cmmittee. - The Cmmittee shall cmprise at
More informationSchool Business Manager
Plicy Title: Risk Assessment Plicy Authr: Schl Business Manager Audience: Staff Reviewed by: Gvernrs Review frequency: Annual Reviewed when: Octber 2016 Risk Assessment Plicy Intrductin Nrthease Manr Schl
More informationLMA GUIDANCE: GDPR CORE USES INFORMATION NOTICE
LMA GUIDANCE: GDPR CORE USES INFORMATION NOTICE FEBRUARY 2018 NOTE: This guidance and the Lndn Market Cre Uses Infrmatin Ntice will be updated when the UK Data Prtectin Bill is enacted the Bill currently
More informationProposed Revised South African Auditing Practice Statement (SAAPS) 2 Financial Reporting Frameworks and the Auditor s Report
Expsure Draft September 2010 Cmments are requested by 12 Nvember 2010 Prpsed Revised Suth African Auditing Practice Statement (SAAPS) 2 Financial Reprting Framewrks and the Auditr s Reprt REQUEST FOR COMMENTS
More informationCHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF ON DECK CAPITAL, INC.
CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF ON DECK CAPITAL, INC. (Adpted n September 15, 2014, amended thrugh July 29, 2016) PURPOSE The purpse f the Cmpensatin Cmmittee f the Bard
More informationALERT. The SEC s Final Crowdfunding Rules: Still May Not Be a Crowd Pleaser. Author: Issuer and Investor Eligibility.
ALERT Nvember 4, 2015 The SEC s Final Crwdfunding Rules: Still May Nt Be a Crwd Pleaser Authr: Dnna L. Brks (860) 251-5917 dbrks@gdwin.cm On Octber 30, 2015, the Securities and Exchange Cmmissin (the SEC
More informationRegulatory Circular RG15-138
Regulatry Circular RG15-138 Date: Octber 2, 2015 T: Trading Permit Hlders and Clearing Trading Permit Hlders Frm: Regulatry Divisin RE: Prduct Descriptin and Margin and Net Capital Requirements - Weekly
More informationSuperannuation contributions tax ruling Tax deductibility of superannuation contributions
July 2011 Technical Bulletin Superannuatin cntributins tax ruling Tax deductibility f superannuatin cntributins Wh is impacted? As a result f tax ruling 2010/1 yur clients can n lnger claim a tax deductin
More informationThe UK Register of Trusts 21 December 2017
The UK Register f Trusts 21 December 2017 If yu are a trustee f a UK resident trust r f a nn-resident trust which has UK assets r UK surce incme yu may need t take actin befre 5 January 2018. Backgrund
More informationAn Educational Guide for Individuals. Radius Choice SM. MassMutual s Premier Individual Disability Income Insurance Protection. Insurance Strategies
An Educatinal Guide fr Individuals Radius Chice SM MassMutual s Premier Individual Disability Incme Insurance Prtectin Insurance Strategies HELP MAKE YOUR FINANCIAL FUTURE MORE SECURE Radius Chice is disability
More informationResolving Frequently Asked Questions
Frm ADV Part 1A Updates Reslving Frequently Asked Questins Presented by: Stephen Gallett, Esq. Cary Kvitka, Esq. Max Schatzw, Esq. 609.219.7450 Prvide Backgrund n: Agenda New and Revised Questins in Item
More informationSirtex Medical Limited Senior Executive Short Term Incentive Policy and Procedure
Sirtex Medical Limited Senir Executive Shrt Term Incentive Plicy and Prcedure 1 Sirtex Medical Limited Shrt Term Incentive 1 Plicy 1.1 Purpse The primary purpse f the shrt term incentive (STI) is t acknwledge
More informationClient Advisory. New Rules for Ontario Pension Plan Asset Transfers Take Effect on January 1, Background
Client Advisry New Rules fr Ontari Pensin Plan Asset Transfers Take Effect n January 1, 2014 December 18, 2013 Summary Spnsrs f Ontari registered pensin plans will sn be able t take advantage f lnganticipated
More informationConsultation: Travel Trade Consumer Protection Measures
Cnsultatin: Travel Trade Cnsumer Prtectin Measures Cmmissin Paper 8/2017 24 August 2017 Cmmissin fr Aviatin Regulatin 3 rd Flr, Alexandra Huse Earlsfrt Terrace Dublin 2 D02 W773 Ireland Tel: +353 1 6611700
More informationWhat Does Specialty Own Occupation Really Mean?
What Des Specialty Own Occupatin Really Mean? Plicy definitins are cnfusing, nt nly t dentists but als t many f the insurance prfessinals wh sell them. Belw we will try t prvide an understandable explanatin
More informationBest Execution & Client Order Execution Policy. October P age 1 6. BE31/10/17 v1
Best Executin & Client Order Executin Plicy Octber 2017 BE31/10/17 v1 P age 1 6 Cntents 1. Backgrund... 3 2. Order placement... 3 3. Order executin factrs... 3 4. Order executin plicy... 3 5. Order executin
More informationClient Advisory. Pension Changes Proposed: Federal Funding and Investment Rules. Proposed Funding Rules. Summary
Client Advisry Pensin Changes Prpsed: Federal Funding and Investment Rules May 7, 2010 Summary On May 3, 2010, the Federal Minister f Finance (Finance) released Regulatins Amending Certain Regulatins Made
More informationSummary of Dodd-Frank Provisions
/ / September 28, 2010 Summary f Ddd-Frank Prvisins Prxy Access/Directr Nminatin Overview. Sharehlder-nminated directr candidates must be included in the cmpany s prxy materials prvided that certain cnditins
More informationApproval Process and Arrangements for University Consultancy Work
Apprval Prcess and Arrangements fr University Cnsultancy Wrk 1 Intrductin Cnsultancy activities can be separated int tw types: thse undertaken in City s name (University cnsultancy) and thse undertaken
More informationA company is liable to UK corporation tax on all its profits and chargeable gains, whether made in the UK or elsewhere.
launchpad January 2014 crprate tax It may be sme years befre a start-up cmpany begins t make a prfit, but unfrtunately that des nt mean it can ignre tax issues. Even if tax is nt an issue n day ne f the
More informationChurch Crookham Parish Council Treasury and Investment Policy
Church Crkham Parish Cuncil Treasury and Investment Plicy 1. Plicy Backgrund 1.1 Church Crkham Parish Cuncil s Treasury and Investment plicy and its assciated strategy are cnducted in accrdance with: i)
More informationInternational Standard on Auditing (Ireland) 265. Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
Internatinal Standard n Auditing (Ireland) 265 Cmmunicating Deficiencies in Internal Cntrl t Thse Charged with Gvernance and Management MISSION T cntribute t Ireland having a strng regulatry envirnment
More informationTERMS AND CONDITIONS FOR APPOINTMENT OF INDEPENDENT DIRECTOR
TERMS AND CONDITIONS FOR APPOINTMENT OF INDEPENDENT DIRECTOR 1 PRIVATE & CONFIDENTIAL Date: T, Independent Directrs, Subject: Appintment as an Independent Directr InfBeans Technlgies Limited Dear Sir/Madam,
More informationSEC Adopts Rules to Enhance Order Handling Information Available to Investors
Alert SEC Adpts Rules t Enhance Order Handling Infrmatin Available t Investrs December 14, 2018 On Nv. 2, 2018, the U.S. Securities and Exchange Cmmissin adpted amendments ( Amendments ) t Rule 606 f the
More informationMICRO GROUP EMPLOYER DOCUMENTATION REQUIREMENTS
Seattle, Washingtn 98101 MICRO GROUP EMPLOYER DOCUMENTATION REQUIREMENTS D nt cancel any existing plicies until yu receive cnfirmatin f final rates and/r acceptance f the grup by Regence BlueShield (Regence).
More informationFUNDING GUIDELINES PREVENTION GRANTS FOR CULTURALLY AND LINGUISTICALLY DIVERSE COMMUNITIES
FUNDING GUIDELINES PREVENTION GRANTS FOR CULTURALLY AND LINGUISTICALLY DIVERSE COMMUNITIES CODE FOR APPLICATION COVER: CALD18 ISSUE DATE: 24 Octber 2017 PLACE FOR LODGEMENT: Please ldge yur applicatin
More informationFINANCE & AUDIT COMMITTEE
FINANCE & AUDIT COMMITTEE Page 1 f 8 CHARTER f the Finance & Audit Cmmittee f the Bard Of Directrs f Spectral Medical Inc. Purpse The primary functin f the Finance & Audit Cmmittee (the Cmmittee ) f the
More informationThe UK Register of Trusts 23 October 2017
The UK Register f Trusts 23 Octber 2017 If yu are a trustee f a UK resident trust r f a nn-resident trust which has UK assets r UK surce incme yu may need t take actin befre 5 December 2017. Backgrund
More informationVIVINT SOLAR, INC. COMPENSATION COMMITTEE CHARTER. (Adopted as of May 9, 2014)
VIVINT SOLAR, INC. COMPENSATION COMMITTEE CHARTER (Adpted as f May 9, 2014) PURPOSE The purpse f the Cmpensatin Cmmittee (the Cmmittee ) f the Bard f Directrs (the Bard ) f Vivint Slar, Inc. (the Cmpany
More informationCHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF PLURALSIGHT, INC. Adopted May 3, 2018
CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF PLURALSIGHT, INC. Adpted May 3, 2018 PURPOSE The purpse f the Cmpensatin Cmmittee (the Cmpensatin Cmmittee ) f the Bard f Directrs (the
More informationLICENSEE STANDARDS. Life Insurance Advice. (including Replacement of Product Advice)
LICENSEE STANDARDS Life Insurance Advice (including Replacement f Prduct Advice) Versin 1.0 Octber 2017 0 OVERVIEW Advice relating t persnal risk insurance (bth attached t superannuatin and stand-alne)
More informationHighlights for 2017 Compliance
Prvided by Natinal Insurance Services, Inc. Highlights fr 2017 Cmpliance The Affrdable Care Act (ACA) has made a number f significant changes t grup health plans since the law was enacted in 2010. Many
More informationIFRS 17 TRG: 2 May 2018
IFRS 17 TRG: 2 May 2018 Summary Francesc Nagari, Delitte Glbal IFRS Insurance Leader 10/05/2018 Agenda Summary f the TRG 2 May papers 1. Cmbinatin f Insurance Cntracts 3 2. Risk adjustment in a grup f
More information3. What do you need to do to take holiday or carry forward holiday prevented by sickness absence? 6. Appendix 1 Annual Leave Entitlement 7
Hliday Plicy 1 Cntents HOLIDAY POLICY 1. What des this plicy cver? 3 2. When des this plicy apply? 3 2.1 What annual hliday are yu entitled t? 3 2.2 Hw is annual leave apprved? 3 2.3 What Public Hlidays
More informationNo. 78/2000. Thailand s International Investment Position and Revision of External Debts
N. 78/2000 Thailand s Internatinal Investment Psitin and Revisin f External Debts Fllwing the Bank f Thailand's press release dated Friday, 23 June 2000 that the Bank f Thailand is making imprvements in
More informationADMINISTRATIVE REPORT
LATE DISTRIBUTION FOR COUNCIL JANUARY 20, 2009 RR-2 ADMINISTRATIVE REPORT Reprt Date: January 19, 2009 Cntact: Kenneth Bayne Cntact N.: 604.873.7223 RTS N.: 07877 VanRIMS N.: 08-2000-20 Meeting Date: January
More informationLANGIND E DOCNUM 2009-0311861I7 AUTHOR Zannese, Lisa DESCKEY 26 RATEKEY 2 REFDATE 100721 SUBJECT Issues par. 149(1)(c) and prpsed par.149(1)(d.5) SECTION 149(1)(c); 149(1)(d.5); 149(1.2) SECTION SECTION
More informationAssessing the Impact of Proposed California Assembly Bill No on "Pay to Play"
Assessing the Impact f Prpsed Califrnia Assembly Bill N. 1743 n "Pay t Play" Cntributed by: Kenneth Muller, Thmas Devaney, and Seth Chertk, Mrrisn & Ferster LLP Califrnia Assembly Bill N. 1743 (Bill) passed
More informationEmployee Benefits Guide. January 1 December 31, 2019
Emplyee Benefits Guide 2019 January 1 December 31, 2019 Medical and Prescriptin Drugs Benefits are insured by: 4 Medical Plan Optins Effective January 1, 2019 Premium Netwrk HDHP 1 Nn-Premium Netwrk Nn-Netwrk
More informationCYBG PLC BOARD REMUNERATION COMMITTEE. Charter
Charter Cmmittee Rle The Bards Remuneratin Cmmittee will act as the bard level Remuneratin Cmmittee fr Clydesdale and Yrkshire Banking Grup ( CYBG ) PLC and its subsidiaries, including fr the avidance
More informationChristine Bradshaw, Esq. Sandra González, Esq.
Understanding the Sunshine Act: Dispersing the Cluds f Cnfusin Christine Bradshaw, Esq. Sandra Gnzález, Esq. On March 23, 2010, President Obama signed int law the Patient Prtectin and Affrdable Care Act.
More informationHRA s and HSA s GALLAGHER BENEFIT SERVICES, INC. ARTHUR J. GALLAGHER & CO. AJG.COM G-FORMS\GBS Forms\Template - Word - 1 margins.
HRA s and HSA s 1. HRA/HSA What Are They? 2. Can I have ther cverage and still cntribute? 3. Can I cntribute t my FSA if s, full r limited? 4. Can I have bth an HRA and an 5. Can I have bth an HSA and
More informationCONSULTATION DOCUMENT
CONSULTATION DOCUMENT CONSULTATION ON THE PROPOSED REVISED RULEBOOKS APPLICABLE TO COLLECTIVE INVESTMENT SCHEMES [MFSA REF.: 15-2016] 23 Nvember 2016 Clsing Date: 5 January 2017 Page 1 f 10 1. Intrductin
More informationCAREVEST MORTGAGE INVESTMENT CORPORATION Directions for Completing Retraction Requests
This package is ONLY fr Class A sharehlders f. Cntents f this package (5 pages): - Instructins fr cmpleting yur retractin request - Retractin Request frm fr CareVest Mrtgage Investment Crpratin The February
More informationABLE Accounts: 10 Things You Should Know
ABLE Natinal Resurce Center 1667 K Street, NW Suite 640 Washingtn, DC 200006 (202) 296-2040 inf@ablenrc.rg ABLE Accunts: 10 Things Yu Shuld Knw 1. What is an ABLE accunt? ABLE Accunts, which are tax-advantaged
More informationTerminating an Employee in Accounts Business
Terminating an Emplyee in Accunts Business When wrkers leave the emply f the business, whether it is vluntary r invluntary, they will ften be entitled t a number f additinal payments abve their nrmal pay.
More information