Ireland

Articles & Publications 

Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.

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Are you ready? Find out more about FRS 102

Find out about the new suite of financial reporting standards for Ireland and the UK – FRS 102. Visit KPMG.ie and contact us today.
Modified date: 17/10/2014
Business and industry issue; KPMG information
 

New Irish & UK GAAP - FRS 102

Read our guide to getting ready for new Irish and UK GAAP and FRS 102 (Financial Reporting Standard). Find out more on KPMG.ie.
Modified date: 17/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Roles & responsibilities

New EU legislation, in the form of a Directive and a Regulation, introduces requirements specific to the role & responsibilities of audit committees.
Modified date: 17/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Restrictions

The new EU legislation introduces additional requirements for EU PIEs, including non-audit services (NAS) prohibitions and fee capping.
Modified date: 17/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Auditor reporting requirements

The new EU legislation introduces reporting requirements for statutory auditors of EU PIEs.
Modified date: 17/10/2014
Business and industry issue; KPMG information
 

ICAV: Irish Collective Asset Management Vehicle

The enactment of the ICAV legislation will enhance Ireland’s competitiveness as a domicile for investment funds by providing a number of key benefits.
Modified date: 16/10/2014
Business and industry issue; KPMG information
 

FRS 102 - Impact on pension schemes

Accounting standard FRS 102 introduces a number of reporting changes affecting pension schemes, find out more at KPMG.ie.
Modified date: 16/10/2014
Business and industry issue; KPMG information
 

EU Audit Report: Appendix

The Regulation states that the auditor has to explain the results of the statutory audit in an additional report to the audit committee.
Modified date: 16/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Mandatory firm rotation

The new EU legislation introduces additional requirements for EU public interest entities (PIEs), including mandatory firm rotation (MFR).
Modified date: 16/10/2014
Business and industry issue; KPMG information
 

EU Audit Reform: Executive Summary

EU legislation to reform the statutory audit market was adopted in April 2014. The new legislation will apply from 17 June 2016, with exceptions.
Modified date: 16/10/2014
Business and industry issue; KPMG information
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