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Financial reporting brief - special edition March 2013

The New Irish GAAP


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The publication of FRS 102 is a major step forward to a unified and comprehensive financial reporting framework, for a majority of Irish entities.

The new standard, published by the Financial Reporting Council, moves Irish GAAP reporting from a current unwieldy patchwork to a more simplified platform firmly based on IFRS but also retaining current accounting options and presentation.

Effective in 2015, entities have an option to adopt earlier. 

Read more in our March 2013 special edition. 

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