Options
Irish Published Accounts under Scrutiny
Author(s)
Date Issued
1990-06
Date Available
2014-04-11T15:15:31Z
Abstract
Published accounts are subject to more scrutiny than ever before due to increased
interest in, and understanding of, accounting issues by financial analysts, business
commentators and the financial press. Discussion of accounting issues in national
newspapers and business magazines is now commonplace. The goodwill debate,
brands accounting and off balance sheet financing are some of the more recent
controversial issues. Apart from significantly increased regulation following
implementation of the EC Fourth Directive and 20 years of standard setting, there is
a movement to encourage voluntary disclosures and improved financial reporting;
events such as the Published Accounts Award organised by the Leinster Society of
Chartered Accountants are part of this movement. The recent publication of “A Survey of Irish Published Accounts” is the first
independent assessment of accounting and disclosure practices of Irish companies.
The survey was launched by the Minister for Industry and Commerce, Mr. Desmond
O'Malley, T.D. on April 24th last at a reception in University College Dublin. The
Minister welcomed the survey and said that “it provided a comprehensive body of
information which can be used to judge compliance with standards, to identify
problem areas in standards and to develop best practice”. He went on to say that the
Irish accountancy profession would find the survey a valuable resource document
when contributing to the deliberations of the international accounting standards
committee, FEE, and other international organisations.
Type of Material
Journal Article
Publisher
Chartered Accountants Ireland
Journal
Accountancy Ireland
Volume
22
Issue
3
Start Page
20
End Page
23
Copyright (Published Version)
1990 Chartered Accountants Ireland
Keywords
Language
English
Status of Item
Not peer reviewed
ISSN
0001-4699
This item is made available under a Creative Commons License
File(s)
No Thumbnail Available
Name
08_08_Brennan_Pierce_Irish_Published_Accounts_under_Scrutiny_Accountancy_Ireland.pdf
Size
55.74 KB
Format
Owning collection
Views
2143
Last Month
1
1
Acquisition Date
Mar 28, 2024
Mar 28, 2024
Downloads
205
Last Week
1
1
Last Month
9
9
Acquisition Date
Mar 28, 2024
Mar 28, 2024