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Latest Publications

07 May 2020

Considerations for Alternative Investment Funds During COVID-19: The Cayman Islands — Sea, Sand, Sun, and Fun(ds)

By Isatou Smith, Managing Director, EisnerAmper Governance Services Ltd.R...

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09 May 2019

Cayman Islands Economic Substance Law

In response to the efforts of the Organisation for Economic Co-operation and Development for Base Er...

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17 November 2017

Accounting Standards Update (ASU) 2015-09, Disclosures about Short Duration Contracts

 ASU No. 2015-09 focuses on improving existing disclosure requirements to all insurance entities th...

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15 April 2016

GAIM Ops Cayman 2016 Poll Results

The results can be viewed below or a PDF version of the report can be downloaded here: GAIM 2016 Su...

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14 March 2016

Are You a Going Concern?

The rules of US Generally Accepted Accounting Principles (GAAP) are no longer silent on management...

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09 December 2015

Article on FASB’s Accounting Standards Update (ASU) No. 2015-09

EisnerAmper Cayman Ltd. has posted an article with Captive Insight ( and Capti...

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20 March 2014

Are You Caught In The “Offsetting” Net?

The requirements under International Financial Reporting Standards (IFRS) and US generally accepted ...

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20 December 2013

Examining Confidence Levels

Funding at a consistent 70 percent confidence level will allow you to weather the ups and downs with...

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20 November 2013

Is My Fund an Investment Entity/Company?

This is a follow up on a prevous article detailing the requirements of amendments to IFRS 10, IFRS 1...

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23 January 2013

IFRS for Investment Entities

For the first time the International Accounting Standards Board has issued industry specific guidanc...

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