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Accounting Standards
European Union
Ronan Daly Jermyn
Partners in ordinary general partnerships and in limited partnerships should be cognisant of the European Union (Qualifying Partnerships: Accounting and Auditing) Regulations, 2019.
What the Assisted Decision Making Capacity Act 2015 Will Mean For Financial Professionals.
We bring you an update on the long-awaited publication of draft legislation which will considerably broaden the requirement for Irish unlimited subsidiary companies to publicly file financial statements.
During June 2016, the Irish Revenue Commissioners published guidance on the secondary reporting mechanism included in Ireland's legislation implementing the OECD's recommendations on country by country ("CbC") reporting.
Arthur Cox
Irish companies are generally required to prepare, have audited and disclose their financial statements in accordance with Part 6 of the Companies Act 2014.
Smith & Williamson
Our second law firm survey has just been completed. 101 law firms took part in the survey including 16 of the top 20 firms.
Mason Hayes & Curran
On 1 October 2013, ESMA published the final guidelines on the reporting obligations for alternative investment fund managers under the Alternative Investment Fund Managers Directive.
Maples Group
Stephen Carty and Aoife Kemp of Maples and Calder consider the outlook for alternative UCITS and assess the feasibilty of the newly introduced retail investor alternative investment fund as another option for investors.
The International Accounting Standards Board recently published, for public comment, a revised exposure draft of its proposals for accounting for insurance contracts.
The Minister for Jobs, Enterprise and Innovation has published the Companies (Amendment) Bill 2012.
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