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

Danny talks about the contributions Deloitte makes that promote the growth and well-being of local economy and wider community at large.

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

IAS 36 ‘Impairment of Assets' assesses when and how to conduct an impairment review. It contains complex areas of guidance and therefore is challenging to apply in practice.

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...

The Companies (Statutory Audits) Act 2018 (the "2018 Act") has been signed into law. The 2018 Act amends certain provisions of the Companies Act 2014 (the "2014 Act"). Key points to note are:

The International Accounting Standards Board (IASB) has issued amendments to IFRS 16 which simplifies how companies account for COVID-19-related rent concessions.

Our second law firm survey has just been completed. 101 law firms took part in the survey including 16 of the top 20 firms.

New rules relating to statutory auditors will directly impact how you select, structure and manage the relationship with your auditor.

Any shareholder or shareholders who hold shares representing 10% or more of the total voting rights of the company can still ensure that the company produces audited financial statements by serving a notice on the company requesting that it not avail of an audit exemption.

The Central Bank first flagged the safeguarding audit requirements for PIs and EMIs authorised in Ireland in a Dear CEO letter dated 20 January 2023 (the Dear CEO Letter).

The most important thing to realise about guarantees is that when it comes to payment, the liability of the guarantor will include the unpaid principal and interest which continues to accrue at a compound rate of interest.

The Statutory Audit Directive 2014/43/EU ("SAD") together with associated regulation (EU) 537/2014 (the "Regulation") require public-interest entities to rotate their auditors every 10 years.

With some overlapping between the CRD and the MiFID credit institutions and investment firms have the opportunity now to minimise duplication of compliance measures by identifying the common requirements, revising their internal governance framework accordingly and consequently improving their governance cohesion and reducing costs.

The Irish Financial Services Regulatory Authority ("Financial Regulator") currently permits money market funds (UCITS/non-UCITS) to provide for the use of an amortised cost valuation methodology.

The requirements of the Statutory Audit Directive 2014/43/EU ("SAD") will become applicable as and from 17 June 2016.