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Funds Quarterly Legal And Regulatory Update, 1 October 2020 – 31 December 2020 - Finance and Banking

Walkers Environmental, social and corporate governance has been high on agendas for the last few years, but 2020 saw focus sky rocket in boardrooms, in the media and amongst legislators and regulators. Finance Malta IFRS 15 – Revenue from Contracts with Customers is mandatory for financial statements prepared in accordance with IFRS from 1 January 2018. Maples Group This update briefly analyses the limited practical consequences of this addition to the Monitoring List for clients using Cayman Islands vehicles. Dillon Eustace The Irish investment limited partnership (the ILP ), now re-shaped as a flexible fund investment vehicle following amendments made to the existing Investment Limited Partnership Act, 1994.

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