Articles

From time to time we come across articles of a financial reporting nature that may be of interest. We have assembled a selection of these below: 

  • The 2019 Partnerships Regulations’, an article by Eimear McGrath from KPMG in the April 2020 issue of Accountancy Ireland explores some of the key impacts of the European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 and asks to what extent they will widen the financial reporting and filing obligations for partnerships. (Page 46 onwards)

     

  • The changing face of your Profit and Loss Account’, an article in Accountancy Ireland by Terry O’Rourke, Chair of the Institute’s Accounting Committee and Barbara McCormack, Technical Manager in the Institute’s, Advocacy and Voice Team, looks at how the recent proposals from the International Accounting Standards Board could have dramatic effects on how companies present their financial performance. (Page 42 onwards)

Commentary should not be taken as advice or as a comprehensive analysis of all aspects. When reading information at the links above, due care should be taken of the date of issue and any developments in the interim that may not be reflected in the material published.

Chartered Accountants Ireland can accept no responsibility for the content on any site that is linked to from the Institute website. Links are provided in good faith for the potential support of members and students.