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Amendment of Schedule 17A to Principal Act (accounting standards)
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42. Schedule 17A to the Principal Act is amended in paragraph 1—
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(a) in clause (a) by deleting “or”,
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(b) in clause (b)(ii) by substituting “standards, or” for “standards.”, and
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(c) by inserting the following clause after clause (b):
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“(c) in relation to any accounting period beginning on or after 1 January 2015, Irish generally accepted accounting practice based on published standards to the extent that practice is based on the provisions of those published standards that are stated to embody international accounting standards.”.
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