Welcome to EY’s update for Non-Executive Directors on Financial Reporting. As part of this update we have prepared several videos to support you when reviewing financial statements this coming year. In these videos, you will find:
- An overview of an Irish Fund’s Annual report and some key considerations for when you are reviewing and approving financial statements.
- An outline of recent updates to IFRS as well as some key financial statement reminders.
- An update on US GAAP.
- An outline of key items relating to FRS 102.
- An explanation of the accounting treatment of taxes in Irish Funds.
We hope you will find this update useful and we invite you to please reach out to the team or your usual EY contact if you require more information.