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

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Title: Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom
Authors: Pierce, Aileen
Brennan, Niamh
Lamb, Margaret
Whittington, Mark
Permanent link: http://hdl.handle.net/10197/5875
Date: 13-Nov-2003
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.
Type of material: Book Chapter
Publisher: Aspen Law & Business
Keywords: UK Generally Accepted Accounting Principles (GAAP);Financial reporting;Accounting standards;Financial statements
Language: en
Status of Item: Not peer reviewed
Is part of: Alexander, D.A. and Archer, S. (eds.). Miller European Accounting Guide, Fifth Edition
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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