Technical roundup 31 August

Aug 29, 2018

Developments of interest this week are outlined.


  • Chartered Accountants Ireland has published Technical Release 04/2018 Companies Act 2014 – Small and micro companies. The Companies (Accounting) Act 2017 made a range of amendments to the accounting and filing requirements of the Companies Act 2014. This Technical Release is intended as a signpost to assist with the preparation of statutory financial statements of small and micro companies and also highlights some key aspects of the revised legal requirements regarding directors’ reports and abridged financial statements.
  • The CRO have issued their regular gazette.


  • EFRAG has published its comment letter and its feedback statement in response to the IASB's ED/2018/1 ‘Accounting Policy Changes (Proposed amendments to IAS 8)’.
  • EFRAG has also published its draft comment letter in response to the IASB's Discussion Paper 2018/1 Financial Instruments with Characteristics of Equity and seeks constituents' views on the proposals.


  • The Capital Markets Advisory Committee and the Global Preparers Forum, the investor and preparer advisory groups for the International Accounting Standards Board, held their annual joint meeting on 14 and 15 June 2018 - a summary of the meeting is available here.