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

Author

Listed:
  • Aileen Pierce
  • Niamh Brennan
  • Margaret Lamb
  • Mark Whittington

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.

Suggested Citation

  • Aileen Pierce & Niamh Brennan & Margaret Lamb & Mark Whittington, 2003. "Stock Exchange and Professional Accounting Requirements Applying in Both the Republic of Ireland and the United Kingdom," Open Access publications 10197/5875, Research Repository, University College Dublin.
    • Handle: RePEc:rru:oapubs:10197/5875
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    File URL: http://hdl.handle.net/10197/5875
    File Function: Open Access version, 2003
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