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Financial Reporting


Financial Reporting News (June)

FRS 100-105 Triennial Amendments applicable 1st January 2019 Part 2 (June)

Is Integrated Reporting relevant to SMEs? (June)

Financial Reporting News (March)

FRS 102 Triennial Amendments applicable 1st January 2019: Part 1 (March)


Financial Reporting News (December)

The new accounting standards (December)

Charity Reporting under the FRS 102 SORP (2014) (December)

Financial Reporting News (September)

The New Small Companies Accounting Regime (September)

Is size all that matters? (September)

Financial Reporting News (June)

The First Triennial Review of FRS 102 - The key changes are announced (June)

Latest Developments in US GAAP (June)

Financial Reporting News (March)

IFRS 9 Financial Instruments - the long wait is over! (March)

Rules versus principles: GAAP or IFRS? (March)



Financial Reporting News (December)

FRS 105 The new standard for micro companies is on the way! (December)

Professional Judgement and FRS 102 (December)

Financial Reporting News (September)

Top Ten Hit Parade of FRS 102 Issues (September)

Directors and Intercompany Loans FRS 102 & the Companies Act 2014 (September)

Financial Reporting News (June)

IFRS 16 Leases - time for your Flight to Finally Land on the Balance Sheet!! (June)

IPSAS and EPSAS: A Growing Global Phenomenon (June)

Financial Reporting News (March)

FRS 102: The Statement of Cash Flows (March)


Small Entity Reporting - Major Changes on the Way (December)

FRS 102 - where you should be now (September)

Irish Pension Schemes, new SORP (Statement of Recommended Accounting Practice) - impact and challenges (September)

International Financial Reporting Standards (IFRSs): Latest developments (June)

FRS 104 Interim Financial Reporting  (June)

FRS 102 - Are companies and their advisors ready? (June)

FRS 102 - Employee benefits (March)


FRS 102: Last Chance Saloon!! (December)

FRS 102: The Final Amendments (September)

"Hear Ye! Hear Ye!" FRS 102 is coming... and so is fair value!! (September)

FRS 103 Insurance Contracts - The Key Issues (June)

Back to Basics - The Future of Financial Reporting (June)

Accounting for Government Grants (March)


Sustainability Reporting – What Businesses Need to Know (March)



Lease Accounting under FRS 102 (December)

Making Key Performance Indicators Work for your Organisation (December)

FRS 102: The transitional arrangements (September)

Key Management personnel disclosures in Irish equity issuers' financial statements (September)

Commonly Asked Technical Questions (June)

Accounting for Agriculture under FRS 102 (June)

The end is nigh for SSAps and FRSs (March)

Commonly Asked Technical Queries (March)



Public Benefit Entities - Accounting under FRS 102  (December)

Preparing Financial statements when the going concern assumption does not apply  (December)

IFRS for SMEs: Concepts and Basic Principles (September)

Where is Financial Reporting At? (June)

IFRS for SMEs: Financial Instruments (June)

IFRS for SMEs: Group Reporting Including Associates and Joint Ventures (March)

Observation on Selected Financial Reporting Issues (March)


IFRS for SMEs: Business Combinations (December)

The Future of Irish GAAP (September)

IFRS for SMEs: Foregn Currency Translation (September)

IFRS for SMEs: Employee Benefits & Share Based Payment (June)

IFRS for SMEs: Liabilities and Taxation (March)


IFRS for SMEs: Impairment of Assets (December)

CPA Financial Reporting Sub-Committee (December)

IFRS for SMEs: The Asset Principles (September)

IFRS for SMEs: Primary Statements (June)

Review of Accounting Standards, Part 2 (March)

Accounting for the R&D Tax Credit (March)


Future of Irish / UK GAAP (December)

Review of Accounting Standards, Part 1 (December)

Intangible Assets (December)

IFRS for SME's (September)

Share Options (September)

Rights and Obligations - The New Buzz Phrase in Financial Reporting (March)

IAS28 (June)


Financial Instruments (December)

IFRS for Private Entities (September)

Joint Venture Accounting on the Move (June)

Revenue Recognition - still unfinished business at IASB (March)


IFRS 5 Non Current Assets held for sale and presentation of Discontinued operations - First Impressions (March)


Pension Accounting - Still Unfinished Business (September) 

Cracking the WIP (June)

Contingent Liabilities about to bite the bullet! (June)

International Convergence - Where are we now? (March)


Impact of IAS 12, 16,23 on Taxation and Property (September)

Have you Functionalised your Currency Yet?! - IAS 21 and IAS 29 (June)

Accounting Standards in an Era of Global Convergence: The Case of Stock Options (June)

IFRS - The Disposal of Non Current Assets (March)

Undertaking the Transition to IFRS (March)


International Accounting Standards - The Key Issues in IAS 8 and 10 (December)

IAS 7 - Cash Flow Statements (September)

The Key Issues in IAS 2 and IAS 11 (June)

International Accounting Standards - The Key Issues in IAS 1 (March)


FRED 32 Disposal of Non Current Assets and Presentation of Discontinued Operations (September) 

Amendment to FRS5 - Revenue Recognition (App Note G) (June)


FRED 28 and FRED 29 (September)


FRS 12 Provisions, Contingent Liabilities and Contingent Assets (December)

FRS 11 'Impairment of Fixed Assets and Goodwill' (September)