The latest CHARIOT Build is now available. Details of the October 2009 build additions are as below:
Chartered Accountants Ireland material
Information Sheet 04/2009 – Accounting Treatment for the Research and Development Tax Credit
Information Sheet 05/2009 – Revisions to FRS 8 on disclosure exemptions
Information Sheet 06/2009 – Reporting Company Law Offences: Information for Auditors
ASB Amendments to Standards
Amendment To FRS 20 (IFRS 2) 'Share-Based Payment' Group Cash-Settled Share-Based Payment Transactions
Amendments to UITF Abstract 42 (IFRIC 9) 'Reassessment of Embedded Derivatives' and FRS 26 (IAS 39) 'Financial Instruments Recognition and Measurement' Embedded Derivatives
APB Bulletins
APB Bulletin 2009/3 Auditor’s Reports - Supplementary Guidance for Auditors of Charities with accounting periods commencing on, or after, 6 April 2008
Miscellaneous Auditing Documents
IAASB Staff Questions and Answers - Applying ISAs proportionately with the size and complexity of an entity
IASB Amendments to Standards
Amendments to IFRS 1 Additional Exemptions for First-time Adopters
IASB Updates
IASB Update - July 2009
IASB - Additional update August 2009
ROI Legislation
Companies (Amendment) Act 2009
UK Legislation
SI 2009/1801 The Overseas Companies Regulations 2009
SI 2009/1802 The Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009
SI 2009/1803 The Registrar of Companies and Applications for Striking Off Regulations 2009
SI 2009/1804 The Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (SI 2009/1804)