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December 19, 2014

CASE SUMMARY: Doyle v Dunne

Judgment delivered by Laffoy J, Supreme Court, on 20 November 2014  Civil Liability Act, s 7 – survival of cause of action – death of claimant  – appeal process underway – special damages . 

December 18, 2014

Comments sought on proposed amendments to IAS 7

An exposure draft containing proposed amendments to IAS 7, Statement of Cash Flows, has been published by the IASB.

December 18, 2014

Further improvements to effectiveness of disclosure in financial reporting made

Amendments to IAS 1, Presentation of Financial Statements have been issued by the IASB as part of its major initiative to improve presentation and disclosure in financial reports.

December 18, 2014

Consultation mounted on impact of EU Audit Directive and Regulation on auditing and ethical standards

A consultation has been issued on options for amending the FRC’s framework of auditing and ethical standards for auditors to give effect to the EU Audit Directive and Regulation.

December 16, 2014

EU VAT changes from January 1, 2015

The VAT threshold of £81,000 is being removed from online businesses as a result of EU VAT legislation that will come into effect on January 1, 2015.

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