Annual_Report2014

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89 GLOSSARY OF TERMS AAC ACCA Accounting Council Audit and Assurance Council of the FRC Association of Chartered Certified Accountants Accounting Council of the FRC Act, the Companies (Auditing and Accounting) Act, 2003 AIA APM(s) Authority, the C&AG Central Bank CIMA CIPFA CLRG Code, the CRO Department DPER EAIG EC EEA EECS EGAOB ESMA EU FRC FRS FRS 8 FRS 25 FRS 29 GAAP IAA IAASA IAASA website Association of International Accountants Alternative performance measure(s) (also known as key performance indicator(s)) Irish Auditing and Accounting Supervisory Authority Comptroller and Auditor General Central Bank of Ireland Chartered Institute of Management Accountants Chartered Institute of Public Finance & Accountancy Company Law Review Group Code of Practice for the Governance of State Bodies Companies Registration Office The Department of Jobs, Enterprise and Innovation Department of Public Expenditure & Reform European Audit Inspection Group European Commission European Economic Area European Enforcers’ Co-ordination Sessions European Group of Auditors’ Oversight Bodies European Securities and Markets Authority European Union Financial Reporting Council Financial Reporting Standard FRS 8 Related Party Disclosures FRS 8 Financial Instruments: Presentation FRS 29 Financial Instruments: Disclosure Generally Accepted Accounting Principles Individually Authorised Auditor Irish Auditing and Accounting Supervisory Authority www.iaasa.ie
<strong>Annual</strong> Report 2014 Irish Auditing & Accounting Supervisory Authority 90 IAASB IAS IAS 1 IAS 12 IAS 19 IAS 24 IAS 34 IAS 36 IAS 37 IASB IBEC ICAEW ICAI ICAS ICPAI IFAC IFIAR IFRS IFRS 7 IFRS 8 IFRS 13 IFRS-IC IFSC IIPA Irish Annex ISAs ISE Issuer KMP Minister, the MoU ODCE International Auditing and Assurance Standards Board International Accounting Standard(s) IAS 1 Presentation of Financial Statements IAS 12 Income Taxes IAS 19 Employee Benefits IAS 24 Related Party Disclosures IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets International Accounting Standards Board Irish Business and Employers’ Confederation Institute of Chartered Accountants in England & Wales Institute of Chartered Accountants in Ireland Institute of Chartered Accountants of Scotland Institute of Certified Public Accountants in Ireland International Federation of Accountants International Forum of Independent Audit Regulators International Financial Reporting Standards IFRS 7 Financial Instruments: Disclosure IFRS 8 Operating Segments IFRS 13 Fair Value Measurement IFRS Interpretations Committee International Financial Services Centre Institute of Incorporated Public Accountants Irish Corporate Governance Annex as promulgated by the Irish Stock Exchange International Standards on Auditing Irish Stock Exchange An entity coming within IAASA’s remit under the Transparency Regulations Key Management Personnel Minister for Jobs, Enterprise & Innovation Memorandum of Understanding Office of the Director of Corporate Enforcement
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Annual REPORT 2014
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Annual Report 2014 Irish Auditing &
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Chapter 1 Overview of 2014
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Chapter 2 Examination of issuers’
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Chapter 3 Supervision of the accoun
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Chapter 4 Governance and structure
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Page 43 and 44: Annual Report 2014 Irish Auditing &
Page 47 and 48: 2014 Financia l & Related Statement
Page 75 and 76: Appendices
Page 93: GLOSSARY OF TERMS
Page 97 and 98: www.iaasa.ie
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