Insights

Private Matters Newsletter

June 2015

In the latest edition of ‘Deloitte Private Matters’ you will find insightful Deloitte commentary on a wide variety of topics including the challenges for private companies adopting FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’. This month, we also feature articles on transactions and trends in the hotel and licensed trade industry, inheritance tax issues for international estates and the electronic notification system deadline of 2 July 2015 for personal fund thresholds .We also enclose our regular personal deposit rates comparative schedule.

At Deloitte Private, we understand that establishing, maintaining and growing a business in today’s challenging environment brings with it a whole range of complex issues. Private Matters will focus on the priorities for private companies, family businesses, individuals and not-for-profit organisations in Ireland.

Our latest issue

Accounting for financial instruments; A significant challenge for all entities adopting new Irish  GAAP (FRS 102).

Michelle Byrne discusses the two dramatic areas of change as a result of adopting FRS 102, being accounting for loans with a fixed repayment date, and derivatives, which are complex financial instruments that a significant number of entities hold.

Transactions and trends in the hotel and licensed trade industry.

David Martin looks at the high profile hotel transactions occurring in Ireland against the backdrop of the continuing positive economic landscape and the strong activity in the hotel and licenses trade sector in the state.

International Estate Tax

Increased globalisation has made international investment opportunities much more accessible, but when it comes to succession and inheritance tax difficulties can arise. Jonathan Ginnelly explores inheritance tax issues for international estates.

Pension Fund Threshold 

The Electronic notification system deadline of 2 July 2015 for personal fund thresholds is fast approaching. The Deloitte Pensions team provide information on what it means for you and your pension fund.

Personal deposit rates comparative schedule

Schedule of monthly deposit rates in Ireland.

 

June 2015

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