Ireland: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Audit Exemptions And Irish Companies

Directors of Irish companies are required, pursuant to the Companies Act 2014 (the "Act"), to ensure that financial statements for a company are prepared on an annual basis...

Ireland Accounting

M

Matheson

Proposed Increases To Size Thresholds Impact CSRD Scope

The European Commission has published for consultation a draft delegated regulation adjusting the size criteria applicable to undertakings and groups under the Accounting Directive.

European Union Accounting

AC

Arthur Cox

Central Bank Safeguarding Notice To PI/EMI Firms On Audit Requirements

The Central Bank first flagged the safeguarding audit requirements for PIs and EMIs authorised in Ireland in a Dear CEO letter dated 20 January 2023 (the Dear CEO Letter).

Ireland Accounting

WF

William Fry

Insights Into IAS 36 - Allocating Goodwill To Cash-generating Units

IAS 36 ‘Impairment of Assets' assesses when and how to conduct an impairment review. It contains complex areas of guidance and therefore is challenging to apply in practice.

Ireland Accounting

GT

Grant Thornton

Insights Into IAS 36 - Identifying Cash-Generating Units

Ireland Accounting

GT

Grant Thornton

Accounting For Rent Free Periods And Rent Concessions As A Result Of COVID-19

Ireland Accounting

GT

Grant Thornton

The Value Of Specialised Financial Statement Preparation For Alternative Investment Funds

Ireland Accounting

MG

Maples Group

Companies (Statutory Audits) Act 2018

Ireland Accounting

W

Walkers

Dealing With A Revenue Audit

Ireland Accounting

PO

PKF O’Connor, Leddy & Holmes Limited

Corporate Law Update: Your Auditor And You - The Impact Of The New Statutory Audit Regulations

Ireland Accounting

MH

Mason Hayes & Curran

Statutory Audit Directive - Deadlines

Ireland Accounting

DE

Dillon Eustace

Statutory Audit Directive – Auditor Rotation

Ireland Accounting

DE

Dillon Eustace

A Sunnier Outlook - Survey Of Irish Law Firms 2013/14

Ireland Accounting

SW

Smith & Williamson

Audit Exemption Checklist

Ireland Accounting

MH

Mason Hayes & Curran

Digital Infrastructure - Horizon Scanner Infrastructure, Construction, Energy, May 2025

Ireland Media & IT

AC

Arthur Cox

The EU's Crypto Regulation MiCA Is Now Fully Applicable

Ireland Technology

W

Walkers

Meta Platforms Ireland v Data Protection Commission – Importance Of Expediency In Challenges To Decisions Of Public Bodies

Ireland Litigation

MF

McCann Fitzgerald

Trump's Trade Policy: The EU Response – What's Now And What's Next?

Worldwide International

M

Matheson

Central Bank Of Ireland Issues Modernised Consumer Protection Code 2025 (Video)

Ireland Finance

BW

Byrne Wallace

Audit

Payment And E-Money Firms: Move Fast And Fix Things

The relationship between innovation, growth and regulatory compliance is not always easy.

Ireland Finance

AC

Arthur Cox

Europe: ESMA And National Regulators Launch Coordinated Review Of Fund Manager Compliance And Internal Audit Functions

On 14 February 2025, the EU's securities and markets regulator, the European Securities and Markets Authority (ESMA), launched a Common Supervisory Action (CSA) with EU Member State...

European Union Compliance

KG

K&L Gates LLP

Energy Management Systems And Energy Audits: New Rules Under The Recast Energy Efficiency Directive

The rules around energy management systems and energy audits are being changed by the Recast Energy Efficiency Directive.

AC

Arthur Cox

Digital Services Act: Observations From The First Year Of Digital Services Regulation

Ireland Media & IT

AC

Arthur Cox

Audit Exemptions And Irish Companies

Ireland Accounting

M

Matheson

Ireland's Implementation Of The CSRD

Ireland Commercial

M

Matheson

Central Bank Safeguarding Notice To PI/EMI Firms On Audit Requirements

Ireland Accounting

WF

William Fry

Safeguarding Requirements: More Detail On Audit Of Compliance By E-money Firms/payment Institutions

Ireland Finance

AC

Arthur Cox

Revenue's Code Of Practice For Compliance Interventions

Ireland Compliance

RL

RDJ LLP

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Accounting Standards

Pillar Two – Global Minimum Taxation & Ireland

The Irish Pillar Two rules apply to in-scope entities for accounting periods commencing on or after 31 December 2023. Following the GloBE Rules and the EU's Minimum Tax Directive, the rules introduce a minimum effective tax.

Ireland Finance

W

Walkers

Transport - Horizon Scanner: Infrastructure, Construction, Energy, April 2024

Regulation (EU) 2023/1804 on the deployment of alternative fuels infrastructure is applicable in Ireland from 13 April 2024.

European Union Energy

AC

Arthur Cox

Proposed Increases To Size Thresholds Impact CSRD Scope

The European Commission has published for consultation a draft delegated regulation adjusting the size criteria applicable to undertakings and groups under the Accounting Directive.

European Union Accounting

AC

Arthur Cox

Environmental, Social, & Governance Law 2023: Ireland

Ireland Commercial

MG

Maples Group

Branching Out In Ireland? - Key Registration And Compliance Requirements

Ireland Commercial

M

Matheson

Recent Updates To Section 56 Authorisation (56B Authorisation) Regime

M

Matheson

Insights Into IAS 36 - Allocating Goodwill To Cash-generating Units

Ireland Accounting

GT

Grant Thornton

Insights Into IAS 36 - Identifying Cash-Generating Units

Ireland Accounting

GT

Grant Thornton

Reporting Deadline For Financial Institutions

Ireland Finance

GT

Grant Thornton

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Ebusiness/ New Media

One EU, One Currency - And How Many Legal Systems?

VL

Vordel Limited

E-Commerce Bill Expected Soon

Ireland Accounting

AG

A&L Goodbody

Irish Legislative Proposals for the Introduction of Digital Terrestrial Television

AG

A&L Goodbody

Irish Government Proposals To Promote Internet Banking

Ireland Anti-trust

AG

A&L Goodbody

Government Publishes Legislative Proposals On Electronic Commerce

AG

A&L Goodbody

Will The Millennium Time-Bomb Detonate For Directors?

Ireland Media & IT

AG

A&L Goodbody

Submissions on Government Proposals on ECommerce

AG

A&L Goodbody

US announces policy change on encryption export limits

Ireland Commercial

AG

A&L Goodbody

EU Commission gets tough on data protection delays

AG

A&L Goodbody

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Latest Videos

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Danny Murray, Partner, Audit, Deloitte Ireland (VIDEO CONTENT)

D

Deloitte

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