FRS 102: The Main New Irish GAAP Standard

The long awaited replacement for Irish GAAP has finally arrived in the form of FRS 102, the last and most important of the trio of new Irish GAAP standards. BDO has produced the documents to consider specifically the impacts on the sectors below:

Hotels

Financial Services

Manufacturing

Motor Retail

Restaurants and Bars

Technology, Media and Telecoms

Professional Services

Retail and Property

Sport