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NEWS & UPDATESAnti-Money Laundering National Risk Assessment
‘The specialist nature of the knowledge and services provided by the accountancy service providers makes them...
FRS 102 – potential transition pitfalls of new Irish GAAP – Part 2
In this second article on transition, we consider some practical tips for applying the requirements of Section 35 (the...
FRS 102 – potential transition pitfalls of new Irish GAAP (Part 1)
In this article, we consider practical tips for applying the requirements of Section 35 of FRS 102.The Financial...
Audit Issues under FRS 102
There are a number of key differences between previous Irish Generally Accepted Accounting Practice (GAAP) and FRS...
Anti Money Laundering Update
As is already widely known the Department of Foreign Affairs has withheld €10.1 million in aid for the charity Goal...
Accounting Estimates under FRS 102
The accounting rules for changes in estimates are in section 10.15 of the standard. They are dealt with prospectively...
New IES 8 for Audit Partners
On 1 July 2016 a new International Education Standard (IES) issued by the International Accounting Education Standards...
FRS 102 results in chaos and confusion in accounting terminology
We carry out regular FRS 102 compliance reviews for client accounting firms. Here is a selection of some of the...
Getting Your Triennial Cold File Review Right
Many sole practitioners and small firms may need an external cold file review before the end of 2016 in order to...
Insurance Brokers must now file fully unabridged financial statements with CRO
Since the implementation of the new Companies Act, 2014 on 1 June 2015, the financial statements of regulated...
The Proposed Companies (Accounting) Act 2016
The proposed Companies (Accounting), Act 2016 is expected to make some changes in Irish company law. These changes...
New Companies Legislation awaited with interest
The Companies (Accounting) Bill, 2016 is expected to introduce several changes to the Companies Act, 2014. The Bill...