Technical roundup 7 September

Sep 05, 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.
  • The CRO have issued their regular gazette.


  • The European Financial Reporting Advisory Group (EFRAG) has published a summary of responses to its dis­cus­sion paper 'Equity In­stru­ments — Im­pair­ment and Recycling'.
  • EFRAG and the Accounting Standards Committee of Germany (ASCG) will be hosting a joint outreach event on 20 November 2018 in Frankfurt to discuss the IASB’s dis­cus­sion paper (DP) ‘Financial In­stru­ments with Char­ac­ter­is­tics of Equity’.