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FINANCIAL REPORTING STANDARDS 2015

New Irish Generally Accepted Accounting Principles GAAP were issued by the FRC in 2012, 2013 and 2014 which are effective for accounting periods beginning on or after 1st January, 2015.

Financial Reporting Standards

FRS 100  Application of Financial Reporting Requirements (Sept 2015)

FRS 101  Reduced Disclosure Framework (Sept 2015)

FRS 101  Amendments 2014/15 (July 2015)

FRS 102  The Financial Reporting Standard applicable in the UK and Republic of Ireland (Sept 2015)

FRS 103  Insurance Contracts

FRS 104  Interim Financial Reporting

FRSSE The Financial Reporting Standard for Smaller Entities (withdrawn for accounting periods beginning on or after 1 January 2016)

 

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