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

Aileen Pierce, Niamh Brennan () and Margaret Lamb

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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

Keywords: UK Generally Accepted Accounting Principles (GAAP); Financial reporting; Financial statements; Accounting standards (search for similar items in EconPapers)
Date: 2001
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Published in: Alexander, D. A. and Archer, S. (eds.). Miller European Accounting Guide, Fourth Edition. Aspen Law & Business, 2001

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http://hdl.handle.net/10197/5882 Open Access version, 2001 (application/pdf)

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Working Paper: Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom (2003)
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