Irish GAAP in your pocket

A guide to FRS 102

Pocket guide summarising FRS102 and key differences compared to existing Irish GAAP and EU adopted IFRS.

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Irish GAAP in your pocket - a guide to FRS 102

Replacing the patchwork of current Irish GAAP with one single comprehensive standard should certainly make life easier but it is a new challenge for the majority of Irish entities. Transition by 2015 will have to be confronted and careful forward planning is vital to avoid any unwelcome surprises. If not already begun, this should start now as for calendar year end reporters transition date is little more than a couple of months away.

This publication summarises the main requirements of FRS 102, highlighting key differences compared to both existing Irish GAAP and EU-endorsed IFRS.


Ciarán O'Brien

Partner - Audit


Oliver Holt

Director - Audit


Brendan Sheridan

Director - Audit

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