Tag Archives: small entities

FRS 102

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 transition section) of FRS 102. The Financial Reporting Council issued a report called the Annual Review of Corporate Reporting 2015/2016 on 21 October 2016 encouraging smaller entities to ‘start their planning as soon as possible in… Read More


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More on Parts of FRS 102 That Are Not Yet Applicable in the RoI

More on Parts of FRS 102 That Are Not Yet Applicable in the RoI Following on last week’s blog piece about Section 1A Small Entities FRS 102, which as you know, does not yet apply in the Republic of Ireland (RoI).  There was an error in the blog which stated that charities that were formed… Read More