Issue 42 | Publications | Members

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In Practice Ireland 42 - Complete Issue
In Brief
Audit Issues Surrounding a 'Going Concern'
Val Steward set out the steps an auditor should take when they have going concern issues about a business, and how these should be reflected in the notes to the accounts and the audit report.
Technically Speaking
Update from Advisory Services, ACCA Ireland
Building for the Future - Where Do We Go From Here?
Marian Finnegan investigates the state of Ireland’s housing market and asks whether it is being over-supplied.
Mortgage Intermediaries and the CCA
If you act as a mortgage intermediary are you aware of your responsibilities under Sections 117 and 119 of the CCA? Aidan Clifford offers some words of advice.
Understanding ACCA's New Syllabus
Liam Doran and Dave O’Donoghue provide an insight into the main competencies gained from studying each subject in ACCA’s new syllabus.
Time to Get off the Fence
Do you know what direction your practice is heading in? Des O’Neill and Richard Walters provide some food for thought on what the future might hold.
Office Leasing Guidelines
Michael Donohoe addresses some of the common questions regarding leasing office space.
Understanding Examinerships
Tom Murray outlines the procedures involved in the examinership process.
Taking Care of Credit Union Investment
While the burden of investment responsibility is not getting any easier, Ronan Smith outlines how to build a successful strategy that ensures the safe stewardship of credit union investments.
Auditing Credit Unions
Brendan Howard summarises the issues identified on recent courses examining the audit of credit unions.
Mind the GAAP - An Insider's Guide to Successful Investments
Aidan Clifford examines the accounting standards used in various jurisdictions, and the different views they can give of a company’s financial health.

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