IFRS for small and medium sized entities

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The countdown commences… IFRS for SMEs is likely to be applicable to all non-listed entities. Those adopting will see a significant impact upon their financial statements as they end their use of Irish GAAP.

The most likely outcome in the short term is that all companies (with the exception of small companies) will be required to move from Irish GAAP to IFRS. We recommend that companies plan ahead, by improving the finance function’s knowledge of IFRS and considering the impact on its results, they can avoid some significant issues.