Article 2 of Directive 2013/36/EU where the definition of ‘credit institution’ (in respect of the current PIEs definition) originates from, specifically removes Irish credit unions as an entity type bound by the same Directive. This in turn is interpreted as exempting Irish Credit Unions from the PIEs (as defined in Directive 2014/56/EC) classification of b) ‘Credit Institution’.
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Home » Are credit unions PIEs?
Other news
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Compendium of financial reporting decisions – 24/01/2023
IAASA, Ireland’s accounting enforcer,…
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IAASA’s inspection insight series 2 – related parties – 23/12/2022
IAASA has today published…
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IAASA video presentation on the revised ISA (Ireland) 315. -22/12/2022
IAASA video presentation on…
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IAASA issues revised Policy Paper on publication of information regarding its financial reporting supervision activities – 06/12/2022
IAASA has today published…