John McCarthy Consulting

ACCOUNTANCY, CONSULTANCY & TRAINING
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CONSULTING & TRAINING SERVICES

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We offer personal and experienced consulting and training services to clients in the Republic of Ireland.

ONLINE PUBLICATION STORE

We have over 100 Letters of Engagement templates, Letters of Representation templates  along with AML Manuals, ISQM 1 Toolkit and other publications available for sale in our Online Store, fully up to date for the latest company law and AML legislation, accounting and audit standards

CPD ONLINE TRAINING WEBINARS

We have created a series of Online CPD Training Webinar videos, on a variety of essential subjects and topics, available for purchase. Each webinar gives you access to the training video and all supplementary training resources and files.

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LATEST POSTS

FRS 102 and FRS 105 Compared

Below we compare the differences between FRS 102 (focusing on ‘small’ entities) and FRS 105 (‘micro’ entities) along with some other factors to consider when deciding whether to prepare accounts using the ‘small’ or ‘micro’-entities regime. The ‘small’ and ‘micro’...

Lease Accounting Changes in FRS 102

As we discussed in last week’s blog, the Financial Reporting Council announced some important changes to FRS 102 in March 2024. These changes are effective for accounting periods commencing 1 January 2026, with early adoption allowed. There were no lease accounting...

Revenue Recognition Changes in FRS 102

In March this year the Financial Reporting Council announced some important changes to FRS 102. These changes are effective for accounting periods commencing 1 January 2026, with earlier adoption allowed. There are also supplier finance arrangements which come into...

John McCarthy FCA, AITI, Dip. IFRS , Dip. Insolvency, Certificate in UK and Irish GAAP.

John is a regular speaker on accounting and audit compliance, anti-money laundering (AML) reviews and training, audit and investment business cold and hot file reviews and audit/ accounting technical matters. He started John McCarthy Consulting Ltd. in 2009.