Technical roundup, 13 December

Dec 12, 2019


  • SI No 597 of 2019 European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 has been issued.  A copy of the Regulations are available on the DBEI website, which notes that these Regulations give effect to the transposed provisions of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (the Accounting Directive) in respect of partnerships and limited partnerships where Article 1(1)(b) of that Directive requires it.
  • The Insolvency Committee of the Consultative Committee of Accountancy Bodies - Ireland (CCAB-I) is currently preparing a guidance paper which will discuss the implications of the RBO on insolvency practitioners.  The Insolvency Committee is currently liaising with the relevant parties prior to publishing this guidance paper.



  • EFRAG has shared the video recordings of its November Conference: IFRS & Regulation: Searching for Common Ground. In two parts you can watch the keynote speeches provided by Michel Prada and Steven Maijoor, followed by two thought-provoking panel discussions. 

  • EFRAG has published its feedback statement to the IASB ED/2019/4 Amendments to IFRS 17.


  • Vice-Chair of the International Accounting Standards Board Sue Lloyd delivered a speech at the 9 December annual conference in Washington on regulatory developments organised by the American Institute of Certified Public Accountants.