Technical roundup 13 September

Sep 12, 2019

Developments this week are set out below.   


  • The Central Bank of Ireland has this week launched guidelines to assist firms to meet their anti-money laundering (AML) and countering the financing of terrorism (CFT) obligations. Further guidance will be issued in due course, as appropriate.
  • IAASA, Ireland’s accounting enforcer, has just published an Information Note highlighting deficiencies in companies’ disclosures regarding liquidity risk.


  • FRC has published its annual report as the transition to a new regulator progresses.



  • The International Accounting Standards Board (IASB) is carrying out a research project on goodwill and impairment following its Post-implementation Review of IFRS 3 Business Combinations. In a recent article, Tom Scott, a member of the Board, discusses the Board’s preliminary views and how stakeholders can help the Board by commenting on its forthcoming discussion paper.