New accounting framework for Irish companies
Read our April 2013 financial reporting brief for details on the most significant development in accounting of our generation
Revised proposals on accounting for leases and insurance contracts
Read our July 2013 financial reporting brief for commentary on accounting and regulatory developments during the second quarter of 2013
Financial Reporting Brief
Read accounting and regulatory updates: Q3 2013
Significant comment by European supervisors on financial reporting. Proposed new standard issued by FRC on accounting for Insurance Contracts, with additional guidance for companies reporting on debt and cash flows. The Central Bank publish consultation papers on client assets and on corporate governance. This Brief comments on accounting and regulatory developments during the third quarter of 2013.
The third quarter of 2013 has seen much comment by European supervisors on financial reporting; FRS 103 on Insurance Contracts has issued in draft; the Central
Bank has published further consultation papers. For details on these issues and more, download the October 2013 edition of the financial reporting brief.