Blog

New Anti-Money Laundering (AML) Requirement and the Beneficial Ownership Register

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...

‘The specialist nature of the knowledge and services provided by the accountancy service providers makes them...

In this second article on transition, we consider some practical tips for applying the requirements of Section 35 (the...

In this article, we consider practical tips for applying the requirements of Section 35 of FRS 102.The Financial...

There are a number of key differences between previous Irish Generally Accepted Accounting Practice (GAAP) and FRS...

As is already widely known the Department of Foreign Affairs has withheld €10.1 million in aid for the charity Goal...

The accounting rules for changes in estimates are in section 10.15 of the standard. They are dealt with prospectively...

On 1 July 2016 a new International Education Standard (IES) issued by the International Accounting Education Standards...

We carry out regular FRS 102 compliance reviews for client accounting firms. Here is a selection of some of the...

Many sole practitioners and small firms may need an external cold file review before the end of 2016 in order to...