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Future of Irish GAAP and IFRS for SME
1. title goes here Future of UK / Irish GAAP - ASB proposals Comparison of current Irish GAAP to ‘ IFRS for SMEs’ KERRY BUSINESS NETWORK GROUP Mark Kenny – Representation and Technical Policy 16 th March 2010
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4. THE FUTURE OF UK/IRISH GAAP Current ASB Proposals IFRS UK/Irish GAAP Accounting framework Type/nature of entities Potential implications for Tier 1 IFRS as adopted by EU EU listed – consolidated accounts IEX No change Tier 1 IFRS as adopted by EU Publicly accountable Publicly accountable subs. Irish Debt Listed/Funds Credit Unions Tier 2 IFRS for SMEs Large and Medium NPAs NPA groups NPA entities NPA subsidiaries Tier 3 Financial Reporting Standard for Smaller Entities (FRSSE) Small companies
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29. THE FUTURE OF UK / IRISH GAAP IFRS for SMEs – training modules currently available 1 Small and medium sized entities 3 Financial statement presentation 4 Statement of financial position 5 Statement of Comprehensive Income and Income Statement 6 Statement of Changes in Equity and Statement of Income and Retained Earnings 8 Notes to the Financial Statements 10 Accounting Policies, Estimates and Errors 13 Inventories 14 Investments in Associates 15 Investments in Joint Ventures
30. THE FUTURE OF UK / IRISH GAAP IFRS for SMEs – training modules currently available 16 Investment Property 17 Property, Plant and Equipment 21 Provisions and Contingencies 23 Revenue 24 Government Grants 25 Borrowing Costs 32 Events after the End of the Reporting Period
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