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Accounting in Ireland

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.

Accounting standards

Accounting standards updates and background information from Deloitte's IAS Plus service.

IFAC profile: Ireland
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Accountancy associations and groups

For regional organisations and networks, see our list of international accountancy bodies

ICAEW contact members

Contact member in Ireland
ICAEW's network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Guides and resources

Overview of the profession in Ireland
Accountancy Europe, July 2020
Survey of the structure and organisation of the accountancy profession across Europe. Each country profile compares the status of different professional titles and shows whether they are restricted titles, which are reserved activities and authorisations, and whether they are regulated or supervised. The profiles also list the necessary qualifications and requirements to work in this country, such as registration costs and insurance, and gives basic statistics on the number of qualified professionals and trainees in each country.

Irish GAAP in your pocket: A guide to FRS 102
Updated guide comparing key differences between existing Irish GAAP and EU-endorsed IFRS. Published by Deloitte in May 2015.

FRS 102: The main new Irish GAAP standard
Guide produced by BDO in November 2014 focusing on the impact of FRS 102 on the professional services sector. The guide includes a topic-by-topic comparison of current Irish GAAP, FRS 102 and EU IFRS.

A new era for Irish and UK GAAP: A quick reference guide to FRS 102
Comprehensive introduction published in 2013 by CPA Ireland Skillnet covering FRS 102, FRS 101 and FRS 100.

Choosing your GAAP: Plotting your course through the new Irish reporting regime
Practical Deloitte guide to FRS 102, looking at the changes to financial reporting in Ireland, the options for different types of companies and groups, key areas of accounting and tax impact and other FAQs.

Overview of the accounting requirements in force on January 31, 2013 per entity type
Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for legal entity name, size thresholds, accounting systems, accounting framework, recording of financial transactions, components of financial statements, management report, auditing, and publication of financial statements.

Model documents

Pro forma financial statements 2017 (Republic of Ireland)
Chartered Accountants Ireland produce for sale a set of model financial statements prepared under Irish GAAP for a full range of company types. The specimen accounts include sample wordings and notes on disclosures required by UK and Irish companies legislation.

Financial statements disclosure checklist 2015 (Republic of Ireland)
Toolkit produced for sale by Chartered Accountants Ireland. The checklists refer to UK and Irish GAAP and Irish companies legislation.

Example FRS 101 financial statements
Model accounts produced by Deloitte in October 2013, reflecting the Companies Acts 1963 to 2012.

New Irish GAAP: Illustrative financial statements for insurance entities
Model accounts published by Deloitte reflecting FRS 103.

CPA Ireland: Companies Act 2014
Resource page from CPA Ireland collecting model accounts, guidance documents and other publications relating to the Act.

IFRS adoption

Use of IFRS standards by jurisdiction: Ireland
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

International Corporate Procedures
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.

World Accounting
Kurt S Schulzke (ed.)
Each country or region entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.

Find more resources

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.

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