Book Chapter


Margaret Lamb
Niamh Brennan
Aileen Pierce



republic of ireland exchange financial reporting uk generally accepted accounting principles gaap requirements accounting standards united kingdom financial statements

Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom (2001)

Abstract Stock exchange regulations and professional accounting pronouncements are largely the same in both the Republic of Ireland (ROI) and the United Kingdom (U.K.) - consequently, the material in this appendix applies to both chapters. This appendix is organized into six parts: Part 1: General items (Sections 1 and 2); Part 2: Profit and loss account items (Sections 3 to 5), Part 3: Balance sheet items (Sections 6 to 11); Part 4: Cash flow (Section 12); Part 5: Groups (Section 13) and Part 6: Smaller entities (Section 14). The appendix ends with a summary of the professional accounting pronouncements at July 2002 applicable in both the Republic of Ireland and the United Kingdom which is shown in Appendix 1
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

Margaret Lamb, Niamh Brennan, Aileen Pierce

Experts in our system

Niamh Brennan
University College Dublin
Total Publications: 106