Kavanagh, Michael
December 2014
Accountancy Ireland;Dec2014, Vol. 46 Issue 6, p24
Trade Publication
The article discusses the Irish Auditing and Accounting Supervisory Authority's (IAASA) annual "Observations" document which highlighted the auditing of 2014 financial statements. Topics discussed include the disclosure of deferred tax assets, recognition of uncertain tax positions (UTPs), and disclosure of cash generating units (CGUs). Also discussed are accounting standards dealing with consolidated financial statements.


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