Chartered Accountants Ireland on Flickr

<small>Created with <a href="http://www.admarket.se" title="Admarket.se">Admarket's</a> <a href="http://flickrslidr.com" title="flickrSLiDR">flickrSLiDR</a>.</small></p> </div> </div> <div class="qrcode grid_5"> <h1> View Online</h1> <img src='http://chart.apis.google.com/chart?chs=150x150&cht=qr&chl=http://www.charteredaccountants.ie/en/Members/Your-Institute/Chartered-Accountants-Ireland-on-Flickr/&choe=UTF-8' id="qrcodeimage" /> <div> <p> URL: http://www.charteredaccountants.ie/en/Members/Your-Institute/Chartered-Accountants-Ireland-on-Flickr/</p> <p> Scan the QR Code to automatically load the page in your web browser.</p> </div> </div> <div class="grid_3" id="SecondaryBody"> <p><a href="/en/CPD/DiplomaQualifications/Diploma-in-IFRSs/"><img title="Diploma in IFRS" onclick="_gaq.push(['_trackEvent', 'ad', 'clickthrough', 'IFRS Banner', 10]);" src="/Global/banners/IFRS%20%20FEB%202013.jpg" alt="Diploma IFRS Banner" width="207" height="407" /></a></p> </div> </div> <div class="container_16 clearfix"> </div> <div id="footerarea" class="container_16 clearfix"> <div id="fatfooter" class="container_16 clearfix"> <div class="grid_9"> <div id="footerupper" class="container_16 clearfix"> <div class="grid_3"> <h6> <a href="/Members/"> Members</a></h6> <ul> <li> <a href="/Members/Your-Institute/Business-Members/"> Business Members</a></li> <li> <a href="/Members/Your-Institute/Members-in-Practice/"> Practice Members</a></li> <li> <a href="/Members/Technical/"> Technical</a></li> <li> <a href="/Members/Technical/Tax/"> Tax Centre</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://students.charteredaccountants.ie"> Students</a></h6> <ul> <li> <a href="/General/About-Us/Chartered-Accountancy/Becoming-a-Chartered-Accountant/"> Become a CA</a></li> <li> <a href="/General/About-Us/Chartered-Accountancy/Becoming-a-Chartered-Accountant/Entry-Routes/"> Entry Routes</a></li> <li> <a href="http://students.charteredaccountants.ie/"> Current Students</a></li> <li> <a href="http://students.charteredaccountants.ie/Student-Information/Exams/Papers-Solutions-Reports/"> Exam Papers</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://students.charteredaccountants.ie/en/Student-Information/Training-Organisations/Training-in-Business/"> Firms</a></h6> <ul> <li> <a href="http://www.charteredaccountants.ie/General/About-Us/Chartered-Accountancy/Becoming-a-Chartered-Accountant/Training-Vacancies/"> Training Vacancies</a></li> <li> <a href="http://students.charteredaccountants.ie/Student-Information/Training-Contracts/ca-diary1/"> CA Diary Information</a></li> <li> <a href="/Students/Training-Organisations/Training-in-Business/"> Taking on a Trainee</a></li> <li> <a href="/General/News-and-Events/Media/Downloads/"> Download the Logo</a></li> </ul> </div> <div class="grid_7"> <h5><strong><a title="Valuation of Businesses and Shares" href="https://www.charteredaccountants.ie/en/General/Shop/Books/Capital-Investment-A-Guide-to-Making-Better-Decisions/">Recommended Reading</a></strong></h5> <p><a href="https://www.charteredaccountants.ie/en/General/Shop/Books/The-Valuation-of-Businesses-and-Shares/"></a><a href="https://www.charteredaccountants.ie/en/General/Shop/Books/Capital-Investment-A-Guide-to-Making-Better-Decisions/"><img src="/Global/bkimgs/Boyd-Capital-Investment-thu.png" alt="Capital Investment book cover" title="Capital Investment book cover" width="80" height="120" align="left" hspace="5px" /></a></p> <p><strong>Capital Investment: A Guide to Making Better Decisions</strong><br />by Gene Boyd<br />A comprehensive and applied approach to assessing capital investment proposals, and the methods that can be used to help businesses develop and appraise proposals and achieve the optimal outcome.</p> <p> </p> <p> </p> </div> </div> <div id="footerlower" class="container_16 clearfix"> <div class="grid_3"> <h6> <a href="http://www.charteredaccountants.ie"> Members of the Public</a></h6> <ul> <li> <a href="/Members/Member-Search/"> Find a Chartered Accountant</a></li> <li> <a href="/General/News-and-Events/Media/Chartered-Accountants-Ireland-press-contact-details/"> Press Office Query</a></li> <li> <a href="/Our-location/"> Find Us/Location</a></li> <li> <a href="https://www.carb.ie/Complaints/"> Complaints Process</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://www.charteredaccountants.ie/CPD/"> Professional Development</a></h6> <ul> <li> <a href="/CPD/Requirements/"> CPD Requirements</a></li> <li> <a href="/CPD/Courses/Courses/"> CPD Events</a></li> <li> <a href="/CPD/DiplomaQualifications/"> Specialist Qualifications</a></li> <li> <a href="/CPD/Courses/Online-Courses/CPD-Pre-Recorded-Online/"> Online Courses</a></li> <li> <a href="/CPD/In-Company-Training/"> In Company Training</a></li> </ul> </div> <div class="grid_3"> <h6> <a href="http://myaccount.charteredaccountants.ie/"> My Account</a></h6> <ul> <li> <a href="/Reset-Password/"> Reset Password</a></li> <li> <a href="http://myaccount.charteredaccountants.ie/"> Update Address</a></li> <li> <a href="http://myaccount.charteredaccountants.ie"> Order History</a></li> <li> <a href="http://myaccount.charteredaccountants.ie"> Newsletter Subscriptions</a></li> <li> <a href="/Members/Your-Institute/Membership-Fees/"> Membership Fees</a></li> </ul> </div> <div class="grid_7"> <h5><strong><a href="http://www.charteredaccountantshouse.ie/en/" target="_blank">Chartered Accountants House</a></strong></h5> <p><span><img src="/PageFiles/351/Exterior_metal_sign.jpg" alt="Chartered Accountatns House" width="100" height="150" align="left" hspace="5px" />Chartered Accountants House, home of Chartered Accountants Ireland, is Dublin's newest and best equipped conferencing centre for business. Our facilities are now open and we invite you to visit.</span></p> </div> </div> <p><span class="grid_7"> <p><a href="https://www.facebook.com/CharteredAccountantsIreland"><img src="/PageFiles/351/facebook_32.png" width="50" height="50" align="left" hspace="5px" /></a> <a href="http://www.linkedin.com/groups?gid=1783368&trk=myg_ugrp_ovr"><img src="/PageFiles/351/linkedin_32.png" width="50" height="50" align="left" hspace="5px" /></a> <a href="http://twitter.com/#!/charteredaccirl"><img src="/PageFiles/351/twitter_32.png" width="50" height="50" align="left" hspace="5px" /></a> <a href="http://www.flickr.com/photos/irishcharteredaccountants/"><img src="/PageFiles/351/flickr_32.png" width="50" height="50" align="left" hspace="5px" /></a> <a href="/General/News-and-Events/RSS-Feeds/"><img src="/PageFiles/351/rss_32.png" width="50" height="50" align="left" hspace="5px" /></a></p> </span></p> </div> </div> </div> <div id="basefooter"> <div class="container_16 clearfix"> <div class="grid_3"> <img src="/Templates/Corporate/Images/logo-stacked.gif" alt="Chartered Accountants Ireland Logo" /><br /> <a href="http://www.charteredaccountantsworldwide.com/" target="_blank"><img src="https://www.charteredaccountants.ie/Global/Icons/chartered_accountants_worldwide.jpg" /></a> </div> <p></p> <p></p> <div class="grid_5"> <p>Chartered Accountants House, 47 Pearse St, Dublin 2, Ireland</p> <br /><strong>Tel:</strong> +353 1 637 7200 <p> Chartered Accountants House, 32-38 Linenhall Street, Belfast, County Antrim BT2 8BG, United Kingdom‎</p> <br /> <strong>Tel:</strong> +44 28 90435840 </div> <div class="grid_4"> <p> <a href="http://www.carb.ie"> <img src="/Templates/Corporate/Images/carb.gif" alt="CARB Logo" /></a> <a href="http://www.gaaaccounting.com"><img src="/Templates/Corporate/Images/gaa.gif" alt="GAA Logo" /></a> </p> <p> </p> <p> </p> <p> </p> </div> <div class="grid_4"> <p> © Copyright Chartered Accountants Ireland 2013. All Rights Reserved. </p> <p> <a href="/terms-and-conditions/">Terms & Conditions</a> | <a href="/privacy/">Privacy Policy</a> | <a href="/Privacy-Statement/#cookie">Cookies & your privacy</a> </p> <p><strong>District Societies: </strong> <a target="_blank" href="http://leinster.charteredaccountants.ie">Leinster</a> | <a target="_blank" href="http://ulster.charteredaccountants.ie">Ulster</a> | <a target="_blank" href="http://cork.charteredaccountants.ie">Cork</a> | <a target="_blank" href="http://london.charteredaccountants.ie">London</a> | <a target="_blank" href="http://western.charteredaccountants.ie">Western</a> | <a target="_blank" href="http://midwest.charteredaccountants.ie">Mid-Western</a> | <a target="_blank" href="http://northwest.charteredaccountants.ie">North West</a> | <a target="_blank" href="http://australia.charteredaccountants.ie">Australian</a> </p> </div> </div> </div> <div><input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="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" /></div></form> </body> </html>

Technical

In Practice

In Business

Services

Your Institute

Events

Specialist Qualifications

Publications

Specialist Qualifications

CPD
Events

Support
Services

Other
Services

Chartered Accountants Ireland on Flickr