Topical issues

{ "#" : "With effect from January 1, 2005, the consolidated financial statements of all listed EU companies must be prepared in accordance with EU-endorsed International Financial Reporting Standards or IFRS (previously known as International Account

4th December, 2004

{ "#" : "With effect from January 1, 2005, the consolidated financial statements of all listed EU companies must be prepared in accordance with EU-endorsed International Financial Reporting Standards or IFRS (previously known as International Accounting Standards)." , "b" : "International Financial Reporting Standards and Tax:"}

The Department of Enterprise, Trade and Employment has indicated that it will be permissible for individual group companies to prepare their annual accounts in accordance with IFRS. Tax is computed on the basis of individual company...

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