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Nine Key Differences Between Current Irish/UK GAAP and FRS 102

  Nine Key Differences Between Current Irish/UK GAAP and FRS 102 Introduction   The article examines the more common areas of difference between the existing Irish/UK GAAP i.e. the existing FRSs/SSAPs and UITF (Urgent Issues Task Force) pronouncements and new Irish GAAP. The new Irish/UK GAAP is called FRS 102 and it comes into force… Read More


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Engagement letter fundamentals – an important line of defence

Welcome to another of our regular blogs on topical issues for accountants in practice. Our last blog https://jmcc.ie/d7/node dealt with engagement letters in general and focused on audit and audit exempt engagement letters. This blog targets tax engagement letters specifically.   Engagement letter fundamentals – an important line of defence Tightening the language used in… Read More


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Are your engagement letters up to date?

Welcome to the first of our regular blogs on topical issues for accountants in practice. Are your engagement letters up to date? Once upon a time it was possible to have the same client engagement letter in place for several years, without too much upset. However the pace of change in the various pieces of… Read More