Statutory Instrument SI 246 of 2017 has been signed into law by the Minister for Jobs, Enterprise and Innovation, Mary Mitchell O’Connor. This instrument means that the Companies (Accounting) Act, 2017 will come into effect on 9 June 2017.
With respect to financial statements and some other reports, the Act will apply to financial periods beginning on or after 1 January 2017. Section 14 of the Act allows for early adoption of certain sections (set out in Section 14), mainly to do with financial statements which may be early adopted for financial years beginning as early as 1 January 2015.
The Statutory instrument is available here: https://www.djei.ie/en/Legislation/SI-No-246-of-2017.html
The Act is available here http://www.irishstatutebook.ie/eli/2017/act/9/enacted/en/pdf
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