Contabilidade e regras contábeis na Irlanda
Accounting Rules
- Tax Year
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A company’s first financial year is the period beginning with the date of its incorporation and ending on a date no more than 18 months after that date. Each subsequent financial year continues for 12 months by default plus or minus seven days as the directors may determine.
- Accounting Standards
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IFRS Standards are required for all domestic public companies and listings by foreign companies (except in the case of a foreign company whose home jurisdiction’s standards are deemed by the EU to be equivalent to the IFRS Standards).
- Accounting Regulation Bodies
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IAASA
- Accounting Reports
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The Fourth Directive 78/660/EEC contains detailed requirements regarding information disclosure, the classification and presentation of information and methods of valuation for the annual accounts of certain types of companies, including balance sheets, profit and loss accounts, notes to the accounts.
- Publication Requirements
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Irish law requires all companies to prepare annual audited financial statements (complying with IFRS Standards), with an audit exemption for dormant companies, companies limited by guarantee, unlimited companies and companies that meet a certain size criteria. Audited financial statements generally must be approved within nine months of the company’s year- end. There are no requirements for a company to use the calendar year. Once approved, financial statements of companies with limited liability status must be filed with the Companies Office, where they are available to the public. Companies with unlimited status are not required to file their accounts in some circumstances.
- Professional Accountancy Bodies
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Institute of Chartered Accountants in Ireland. , Publishes the journal Accountancy Ireland
Institute of Accounting Technicians in Ireland
Institute of Certified Public Accountants in Ireland
- Certification and Auditing
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The Irish Auditing and Accounting Supervisory Authority (IAASA) is the regulatory body that oversees statutory auditors and audit firms. The approval and registration of accountants is delegated to the Recognised Accountancy Bodies (RABs) under IAASA's supervision.
- Accounting News
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Últimas atualizações em July 2024