• Skip to content
  • Skip to navigation
  • View all industries
    • Asset Management
    • Aviation
    • Banking
    • E-money and Digital Payments
    • Government and Public Sector
    • Healthcare
    • Insurance
    • Life Sciences
    • Technology
    • Advisory
      • All Advisory Services
      • Aviation Advisory
      • Business Risk Services
      • Consulting
      • Deal Advisory
      • Financial Accounting and Advisory
      • Forensic Accounting
      • Restructuring
      • Risk Advisory
      • Sustainability Advisory
    • Audit
      • All Audit Services
      • Corporate Accounting and Outsourcing
      • Financial Services Audit
      • Global Statutory Audit
      • Pension Audit
    • Tax
      • All Tax Services
      • Corporate Tax
      • Financial Services Tax
      • Indirect Tax Advisory & Compliance
      • International Tax
      • Private Client
      • Tax Governance
  • Insights
  • Meet our people
  • Careers
    • Experienced Hires
    • Graduate Programme
    • Undergrad Programme
    Why Grant Thornton
    • Working at Grant Thornton
    • Our Benefits
  • Connect
    • About us
    • Alumni network
    • Contact us
    • Credentials
    • Events
    • News
    • Subscriptions
Ireland
Global site
  1. Home
  2. Insights
  3. Factsheets

Factsheets

Showing 12 of 12 content results
FRS 102 Periodic Review series: Small companies
Article FRS 102 Periodic Review series: Small companies
Explore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.
Louise Kelly
Louise Kelly
| 5 min read | 30 Apr 2025
FRS 102 Periodic Review series: Other changes
Article FRS 102 Periodic Review series: Other changes
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
Louise Kelly
Jason Crawford
| 7 min read | 24 Mar 2025
FRS 102 Periodic Review series: Accounting for leases
Audit and Assurance FRS 102 Periodic Review series: Accounting for leases
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
Louise Kelly
Jason Crawford
| 7 min read | 24 Feb 2025
FRS 102 Periodic Review series: Accounting for revenues
Audit and Assurance FRS 102 Periodic Review series: Accounting for revenues
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
Louise Kelly
Louise Kelly
| 5 min read | 23 Jan 2025
The latest updates on Companies House reform
Article The latest updates on Companies House reform
Discover key updates on UK Companies House reform, including mandatory ID verification, software-only filing, and revised company size thresholds.
Jillian O'Sullivan
Jillian O'Sullivan
| 4 min read | 13 Nov 2024
Maintaining Compliance with New EU Pension Directive IORP II
Internal Audit Maintaining Compliance with New EU Pension Directive IORP II
On 28 April 2021, the Irish Government transposed IORP II (Institution for Occupational Retirement Provision), an EU directive on the activities and supervision of pension schemes, into law.
Michael Nolan
Nuala Crimmins
Frankie Cronin
| 4 min read | 21 Sep 2023
FRED 82 – Periodic Updates to FRS 100 – 105
Risk, Compliance and Professional Standards FRED 82 – Periodic Updates to FRS 100 – 105
The concept of a new suite of standards for the UK and Ireland, aligning with international financial reporting standards, was first conceived in 2002
Stephen Murray
Stephen Murray
| 5 min read | 13 Sep 2023
Auditor transition: how to achieve a smooth changeover
Audit and Assurance Auditor transition: how to achieve a smooth changeover
Appointing new auditors may seem like a daunting task that will be disruptive to your business and a drain on the finance function. Nevertheless, there are a multitude of reasons to consider a change, including simply seeking a ‘fresh look’ at the business.
Blaithin O’Neill
Blaithin O’Neill
| 3 min read | 26 Apr 2023
Going Concern - Responsibilities of Management and directors
Audit and Assurance Going Concern - Responsibilities of Management and directors
The financial reporting frameworks applicable in Ireland generally require the adoption of the going concern basis of accounting in financial statements, except in circumstances where management intends to liquidate the Company or to cease trading, or has no realistic alternative to liquidation or cessation of operations.
14 Jun 2021
Recovery planning requirement for (re)insurance undertakings
Insurance Recovery planning requirement for (re)insurance undertakings
On 27 April 2021, the Central Bank of Ireland published its feedback statement in respect of consultation paper 131 “Regulations for pre-emptive recovery planning for (re)insurers)” (“CP 131”). As a result of CP 131, the Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (Recovery Plan Requirements for Insurers) Regulations 2021 commenced on 19 April 2021 and (re)insurers are now required to
Stephen Tennant
Christopher Rogers
| 1 min read | 19 May 2021
Irish Investment Limited Partnership (ILP)
Financial Services Irish Investment Limited Partnership (ILP)
The Irish Investment Limited Partnership (ILP) structure is a regulated partnership structure that is authorised as either a Qualifying Investor Alternative Investment Fund (QIAIF) or Retail Investor Alternative Investment Fund (RIAIF) that will appeal to global investments managers and promoters in particular for Private Equity, Private Credit, Real Estate, sustainable finance and infrastructure assets.
02 Mar 2021
ESMA Guidelines on performance fees in UCITS and certain types of AIFs
Financial Services Audit ESMA Guidelines on performance fees in UCITS and certain types of AIFs
Guidelines on performance fees in UCITS and certain types of AIFs were published by ESMA on 5th November 2020 and will become applicable from 5th January 2021.
11 Nov 2020

About About

  • About us
  • Careers
  • Equity, diversity and inclusion
  • Locations
  • News
  • Sustainability

Connect Connect

  • Alumni
  • Contact us
  • Events
  • Global reach
  • Meet our people
  • Subscriptions

Legal Legal

  • Cookie policy
  • Cookie settings
  • Disclaimer
  • Modern slavery statement
  • Privacy policy
  • Privacy statement – professional engagements
  • Sitemap
  • Whistleblowing

Industries Industries

  • Asset Management
  • Aviation
  • Banking
  • E-money and Digital Payments
  • Government and Public Sector
  • Healthcare
  • Insurance
  • Life Sciences
  • Technology

Follow usFollow us

© 2025 Grant Thornton Ireland and Grant Thornton Corporate Finance Limited (and their respective subsidiary/affiliate entities). All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Ireland and Grant Thornton Corporate Finance Limited (and their respective subsidiary/affiliate entities) operate under an alternative practice structure. Grant Thornton Ireland is an independent professional chartered accountancy firm, regulated by Professional Standards Chartered Accountants Ireland (“PSCAI”) and are subject to the Investment Business Regulations of PSCAI when providing investment business advice to clients. Grant Thornton Corporate Finance Limited and its respective subsidiary/affiliate entities provide tax, advisory and business consulting services to their clients. Grant Thornton Ireland and Grant Thornton Corporate Finance Limited (and their respective subsidiary/affiliate entities) are the Irish member firms of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.