Presentation by Michael Kavanagh, Head of Financial Reporting ...

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Some issues to consider -

• ASB focus on convergence ….

- Is the proposed IFRS for SMEs suitable for

“middle tier”?

- Is it a suitable replacement for the

FRSSE?

- What changes should be made to ASB version of

IFRS for SMEs if any?

March 2008 - Irish Auditing & Accounting Supervisory Authority

STATUTORY INSTRUMENTS S.I. No. 63 of 2011 ... - Irish Statute Book

AR-Form B - Irish Auditing & Accounting Supervisory Authority

9th Extract from EECS's Database of Enforcement - Esma

goals & organisational structure - IAASA

ChApTeR 3 - Irish Auditing & Accounting Supervisory Authority

Some issues to consider - • ASB focus on convergence …. - Is the proposed IFRS for SMEs suitable for “middle tier”? - Is it a suitable replacement for the FRSSE? - What changes should be made to ASB version of IFRS for SMEs if any? 8

Irish considerations that may differ to the UK? • Use of FRSSE in Ireland? • Small open economy … nature and size of entities • Small and medium sized thresholds different • Accounting standard setting in Ireland • Desirability of having different accounting standards for ROI –v– NI ? • IFRS moving towards US GAAP? 9

Page 2 and 3: IFRS for SMEs 14 th June 2007 IAASA
Page 4 and 5: IAASA’s statutory remit 1. To sup
Page 6 and 7: Proposed IFRS for SMEs - importance
Page 10: Contacts & Further Information IAAS

Presentation by Michael Kavanagh, Head of Financial Reporting ...

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