Journal Article


Aileen Pierce
Niamh Brennan



financial reporting irish companies best practice university college dublin irish public accounts business standards

Irish Published Accounts under Scrutiny (1990)

Abstract Published accounts are subject to more scrutiny than ever before due to increasedinterest in, and understanding of, accounting issues by financial analysts, businesscommentators and the financial press. Discussion of accounting issues in nationalnewspapers and business magazines is now commonplace. The goodwill debate,brands accounting and off balance sheet financing are some of the more recentcontroversial issues. Apart from significantly increased regulation followingimplementation of the EC Fourth Directive and 20 years of standard setting, there isa movement to encourage voluntary disclosures and improved financial reporting;events such as the Published Accounts Award organised by the Leinster Society ofChartered Accountants are part of this movement. The recent publication of “A Survey of Irish Published Accounts” is the firstindependent assessment of accounting and disclosure practices of Irish companies.The survey was launched by the Minister for Industry and Commerce, Mr. DesmondO'Malley, T.D. on April 24th last at a reception in University College Dublin. TheMinister welcomed the survey and said that “it provided a comprehensive body ofinformation which can be used to judge compliance with standards, to identifyproblem areas in standards and to develop best practice”. He went on to say that theIrish accountancy profession would find the survey a valuable resource documentwhen contributing to the deliberations of the international accounting standardscommittee, FEE, and other international organisations.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

Aileen Pierce, Niamh Brennan

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Niamh Brennan
University College Dublin
Total Publications: 106