Technical roundup 10 May

May 09, 2019

Developments of interest this week are set out below.   


  • IAASA has issued a Consultation Paper seeking the view of stakeholders regarding its proposal to issue a revised version of ISA (Ireland) 570 Going Concern.
  • The new website for the Registry of Beneficial Ownership has recently launched. Filing of beneficial ownership data with the RBO must be done through an on-line portal which will open on this new website on 22 June 2019. There are no paper forms or filing fees involved and the RBO office is not open to the public.
  • The CRO has issued its regular gazette.


  • The European Financial Reporting Advisory Group (EFRAG) has launched a public con­sul­ta­tion exploring potential al­ter­na­tive accounting treat­ments to fair value mea­sure­ment for long-term in­vest­ment port­fo­lios of equity and eq­uity-type in­stru­ments.


  • The International Auditing and Assurance Standards Board (IAASB) has published a Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs).The IAASB seeks to further understand the challenges of using ISAs in audits of less complex entities—and views about possible actions to address these challenges.