AUTHORs:
Pat English
co-author(s):
Ross Cashell, Catherine Carrigy, Monika Sauksciute
Services:
International Business
DATE:
11/10/2023
Certain Exemptions from Consolidation of Financial Statements PDF | 0.73 MB
Irish companies are required, pursuant to the Companies Act 2014, to prepare and file financial statements at the Irish Companies Registration Office on an annual basis. In a group scenario, certain Irish holding companies are also required to prepare consolidated financial statements.
We consider how those Irish holding companies can avail of an exemption to prepare consolidated financial statements where their own financial statements are in turn consolidated into the financial statements of their holding undertaking. Read More>