Use of US GAAP by Irish-incorporated US-listed companies: consultation on extension beyond 2020

07-09-2016

Author: Maura McLaughlin



Section 279 of the Companies Act 2014 permits Irish-incorporated holding companies whose securities are registered with the Securities and Exchange Commission and who have not previously filed non-US GAAP accounts with the Companies Registration Office in Dublin to prepare their consolidated financial statements using US GAAP.

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