Seán Sherlock (Cork East, Labour)
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The issue mentioned by Deputy Wallace is due to be addressed in the coming months and I am sure the Deputy is aware that an accounting directive, 2013/34/EU, is to be introduced. It could be a more suitable way of addressing that issue. That is a potential resource for the committee. The matter could be addressed on Report Stage in order to provide greater clarity.

The primary aim of this Bill is the consolidation of existing law and the provision of a user-friendly framework for businesses operating in Ireland. We must take into account the fundamental principle of the Bill. The issue that has been raised by a number of members could be addressed again on Report Stage.