Technical roundup 15 May

May 15, 2020

Chartered Accountants Ireland


  • The Charities Regulator has just published Guidance on Charity Reserves to encourage and facilitate the better administration and management of charities.


  • The Financial Reporting Council (FRC) has updated its guidance for companies in relation to interim results.
  • The FRC has this week issued an editorial change to Appendix II and Appendix III of the 2018 Guidance on the Strategic Report.



  • The Consultative Committee of Accountancy Bodies have issued a document Phishing and Insider Fraud.
  • Accountancy Europe is supportive of new EU action against money laundering and has endorsed the ‘Action Plan’ issued on 7 May 2020.


  • The International Accounting Standards Board (IASB) has issued several small amendments to IFRS Standards.
  • IFRS Foundation Trustee Teresa Ko provided the prepared remarks at the inaugural meeting of the Green and Sustainable Finance Cross-Agency Steering Group earlier in May.