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Ireland adopts FRS 105 for the first time

The Companies (Accounting) Act, 2017 (CAA 2017) came into effect from 9 June 2017. Among other matters, it...

For more on FRS 102 (including the new Section 1A for ‘small’ entities) and the proposed changes in FRED 67 come to...

Statutory Instrument SI 246 of 2017 has been signed into law by the Minister for Jobs, Enterprise and...

In this blog, we look at the proposed changes in FRED 67 on financial instruments, intangible assets...

New guidance has been published in the UK on how and when auditors should report matters to charity regulators. This...

Commencement dateThe Companies (Accounting) Act, 2017 was signed into law by the President on Wednesday 17 May 2017 as...

FRS 102 - Interim relief for Treatment of Directors’ Loansby John McCarthyOn Monday 8 May 2017, the Financial...

Top Tips for Preparing for an Audit Quality Review - Over reliance on financial statements presentation software...

Under the code of ethics of the professional accountancy bodies, it is mandatory for accountancy practices, when...

With effect from 15 November, 2016, companies and other bodies corporate, registered in Ireland are obliged to collect...

Below is a comparison chart of the main differences between old and new Irish GAAP as regards the definitions, initial...

The audit of the first financial statements prepared under FRS 102 is already complete, in some cases, and for the...