Ireland: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Sector Watch- M&A Half Year Review 2025

One striking aspect of Irish M&A this year has been the range of industries that have seen notable deal activity, with the 20 largest transactions in the first half spread across no fewer than seven sectors of the market.

Ireland Commercial

WF

William Fry

Pillar Two – Global Minimum Taxation & Ireland

The Irish Pillar Two rules apply to in-scope entities for accounting periods commencing on or after 31 December 2023. Following the GloBE Rules and the EU's Minimum Tax Directive, the rules introduce a minimum effective tax.

Ireland Finance

W

Walkers

Transport - Horizon Scanner: Infrastructure, Construction, Energy, April 2024

Regulation (EU) 2023/1804 on the deployment of alternative fuels infrastructure is applicable in Ireland from 13 April 2024.

European Union Energy

AC

Arthur Cox

Proposed Increases To Size Thresholds Impact CSRD Scope

The European Commission has published for consultation a draft delegated regulation adjusting the size criteria applicable to undertakings and groups under the Accounting Directive.

European Union Accounting

AC

Arthur Cox

Environmental, Social, & Governance Law 2023: Ireland

Ireland Commercial

MG

Maples Group

Branching Out In Ireland? - Key Registration And Compliance Requirements

Ireland Commercial

M

Matheson

Recent Updates To Section 56 Authorisation (56B Authorisation) Regime

M

Matheson

Insights Into IAS 36 - Allocating Goodwill To Cash-generating Units

Ireland Accounting

GT

Grant Thornton

Insights Into IAS 36 - Identifying Cash-Generating Units

Ireland Accounting

GT

Grant Thornton

Reporting Deadline For Financial Institutions

Ireland Finance

GT

Grant Thornton

Accounting For Rent Free Periods And Rent Concessions As A Result Of COVID-19

Ireland Accounting

GT

Grant Thornton

International Tax Update - June 2021

GT

Grant Thornton

Ireland Country Guide 2021

MG

Maples Group

ESMA's Suggested Amendments To The Transparency Directive

European Union Commercial

M

Matheson

Europe's Digital Soup: Navigating AI, NIS2, DORA, DSA, DMA And The Rest Of The EU's Tech Regulations

Ireland Technology

WF

William Fry

DPIAs, Clinical Trials And AI: Health Sector And Lifesciences Updates

Ireland Technology

WF

William Fry

Wheelbarrows And Workplace Risk: The High Court Clarifies The Limits Of Employer Liability

Ireland Litigation

RL

RDJ LLP

Ireland Update: AI Policy And Legislation Global Developments

Worldwide Technology

MG

Maples Group

EU Pay Transparency Directive: What's Clear, What's Not (Video)

Ireland Employment

IL

Ius Laboris

The Value Of Specialised Financial Statement Preparation For Alternative Investment Funds

For managers of alternative investment funds, financial reporting can be a challenging process. Ahead of the next annual filing there can be significant benefits to be gained by managers from...

Ireland Accounting

MG

Maples Group

Multinationals: Taking Control Of Your DAC6 Reporting Requirements

Council Directive (EU) 2018/822 is an EU directive that imposes mandatory reporting of certain cross-border arrangements by intermediaries (and in some cases taxpayers) and is likely to be relevant to most multinationals groups ...

European Union Tax

AC

Arthur Cox

Partnerships And Limited Partnerships Subject To Companies Act, 2014 Accounts And Returns Regime

Partners in ordinary general partnerships and in limited partnerships should be cognisant of the European Union (Qualifying Partnerships: Accounting and Auditing) Regulations, 2019.

European Union Commercial

RL

RDJ LLP

What the Assisted Decision Making (Capacity) Act 2015 Will Mean For Financial Professionals

What the Assisted Decision Making Capacity Act 2015 Will Mean For Financial Professionals.

Ireland Finance

M

Matheson

Irish Companies (Accounting) Bill 2016 - Changes To Filing Obligations For Unlimited Companies

Ireland Commercial

M

Matheson

Guidance Published On Secondary Reporting Mechanism For CbC Reporting

M

Matheson

Companies Act 2014 – EU (Insurance Undertakings: Financial Statements) Regulations 2015

Ireland Insurance

AC

Arthur Cox

A Sunnier Outlook - Survey Of Irish Law Firms 2013/14

Ireland Accounting

SW

Smith & Williamson

ESMA Publishes Final Guidelines On AIFMD Reporting

Ireland Finance

MH

Mason Hayes & Curran

UCITS 2013 Report

Ireland Finance

MG

Maples Group

Accounting For Insurance Contracts

Ireland Insurance

M

Matheson

Use Of GAAP Accounting

Ireland Accounting

M

Matheson

Accounting For Insurance Contracts

The International Accounting Standards Board recently published, for public comment, a revised exposure draft of its proposals for accounting for insurance contracts.

Ireland Insurance

M

Matheson

Use Of GAAP Accounting

The Minister for Jobs, Enterprise and Innovation has published the Companies (Amendment) Bill 2012.

Ireland Accounting

M

Matheson

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