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IRISH GAAP from 2015

New Irish Generally Accepted Accounting Principles GAAP were issued by the FRC in 2012 and have since been amended regularly.  These standards are effective for accounting periods beginning on or after 1st January, 2015.

Financial Reporting Standards

Foreword to Accounting Standards (March 2018)

FRS 100  Application of Financial Reporting Requirements (March 2018)

FRS 101  Reduced Disclosure Framework (March 2018)

FRS 102  The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018)

FRS 103  Insurance Contracts (March 2018)

Implementation Guidance to FRS 103 (March 2018)

FRS 104  Interim Financial Reporting (March 2018)

FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime (March 2018)

FRSSE The Financial Reporting Standard for Smaller Entities (withdrawn for accounting periods beginning on or after 1 January 2016)

 

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