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IAASA publishes financial reporting decisions

08/12/2015

IAASA, Ireland’s accounting enforcer, has published selected financial reporting decisions covering both instances where it concurred and did not concur with the financial reporting treatment adopted

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Minister signs Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015)

01/12/2015

On 25 November 2015, the Minister for Finance signed the Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015) which are effective from 26 November 2015.

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IAASA publishes survey of Directors’ Critical Accounting Judgments and Auditors’ Assessed Risks of Material Misstatement

30/11/2015

IAASA has today published the results of its survey into the critical accounting judgments made by company directors with a comparison of the assessed risks identified by those companies’ auditors.

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ESMA publishes enforcement decisions taken by EU accounting enforcers

25/11/2015

The European Securities and Markets Authority (ESMA) has today published the 18th Extract from its database of enforcement decisions taken by EU accounting enforcers.

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IAASA publishes financial reporting enforcement findings in respect of Global Fixed Income Realisation Limited

25/11/2015

IAASA has today published its financial reporting enforcement findings from its examination of the financial statements of Global Fixed Income Realisation Limited for the year ended 31 December 2014.

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IASB publishes draft IFRS Practice Statement Application of materiality to financial statements

29/10/2015

The International Accounting Standards Board (IASB) has published an Exposure Draft of IFRS Practice Statement Application of materiality to financial statements.

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ESMA publishes statements regarding European common enforcement priorities for 2015 financial statements and Improving the quality of disclosures in the financial statements

27/10/2015

ESMA has today published Statements regarding the enforcement priorities for 2015 financial statements; and the improvement of the quality of disclosures in IFRS financial statements

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IASB publishes draft IFRIC Interpretation Uncertainty over Income Tax Treatments

21/10/2015

IASB publishes draft IFRIC Interpretation Uncertainty over Income Tax Treatments

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IAASA highlights key topics for 2015 financial statements

14/10/2015

IAASA, Ireland’s accounting enforcer, has published its annual Observations document highlighting key topics to be considered by those preparing, approving and auditing 2015 financial statements.

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Consultation on the apportionment model to fund IAASA’s inspection of the auditors of PIEs

29/09/2015

IAASA has today published a consultation on the model to apportion the costs of its Audit Inspection Unit (‘AIU’) among the auditors of Public Interest Entities (‘PIEs’).

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