Readers will recall that this project, based on a discussion paper published in June 2018, is intended to clarify the principles of IAS 32, to address the issues of its practical application and to improve disclosures. The exposure draft is expected in the second half of 2023.
At its February 2023 meeting, the International Accounting Standards Board (IASB) tentatively decided that financial instruments containing obligations for an entity to redeem its own equity instruments, including written put options on non-controlling interests (NCI), may only be remeasured through profit or loss. If made final, this decision would go against the current practice of entities that recognise changes in the exercise price of these instruments in group equity.
Under EU Regulation 2023/1114, Markets in Crypto Assets Regulation (MiCAR) issuers of asset-reference tokens (ARTs) and electronic money tokens (EMTs) must create a redemption plan to ensure orderly token redemption if a competent authority determines the issuer may fail to meet payment obligations.
Nine years on from the Paris Climate Agreement at COP21 (which tried to limit global heating to 1.5C), COP 29 takes place in the hottest recorded year, when that safety limit has already been breached. COP29 runs between 11 - 24 November in Baku, Azerbaijan.
Forvis Mazars M&A team is delighted to have acted as corporate finance adviser on HC Financial’s sale to NFP. HC Financial is one of Ireland’s largest financial planning & advisory firms and the transaction marks a key step in NFP’s ongoing expansion in Ireland.
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Enhancing management oversight and strengthening stakeholder relationships.
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Forvis Mazars actuarial consultants have in-depth knowledge and experience of the challenges and opportunities in the Irish insurance market.
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