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Irish GAAP Prior to 2015

Accounting standards developed by the FRC are contained within; Financial Reporting Standards (FRS) and Statements of Standard Accounting Practice (SSAP).  For accounting periods commencing on or after 1st January, 2015 all of these standards have been withdrawn please see replacement standards here

Financial Reporting Standards

Cash Flow Statements

Accounting for Subsidiary Undertakings

Reporting Financial Performance - Amendment to FRS 3 (July 2007)

Reporting the Substance of Transactions - Application Note G: Revenue Recognition (November 2003)

Acquisitions and Mergers

Fair Values in Acquisition Accounting

Related Party Disclosures - Amendment to FRS 8: Legal Changes (December 2008)

Associates and Joint Ventures

Goodwill and Intangible Assets

Impairment of Fixed Assets and Goodwill

Provisions, Contingent Liabilities and Goodwill

Derivatives and other Financial Instruments: Disclosures

Earnings per Share

Tangible Fixed Assets

Current Tax

Retirement Benefits - Amendment to FRS 17 (December 2006)

Accounting Policies

Deferred Tax

Share-based Payment

Events after the Balance Sheet Date

Earnings per Share

The Effects of Changes in Foreign Exchange Rates - Amendment to FRS 23 - Net Investments in a Foreign Operation (Dec 2005)

Financial Reporting in hyper inflationary Economies

Financial Instruments: Disclosure and Presentation

Financial Instruments: Measurement

Life Assurance

Corresponding Amounts

Financial Instruments: Disclosures

Heritage Assets

Financial Reporting Standard for Smaller Entities (Effective April 2008)

Statements of Standard Accounting Practice

Accounting for Government Grants

Accounting for Value Added Tax

Stocks and Long-Term contracts

Accounting for Research and Development

Accounting for Investment Properties

Foreign Currency Translation

Accounting for Leases and Hire Purchase Contracts

Segmental Reporting