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Closing date for applications for authorisation as a Category 5 liquidator approaching

16/11/2017

Companies Act 2014 prescribes the qualifications required to take an appointment as a liquidator. If a person had gained relevant experience before 1 June 2015, they can apply for IAASA authorisation.

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IAASA publishes “Desktop survey – Impairment testing in Irish listed companies’ 2016/17 annual financial statements”

14/11/2017

IAASA, Ireland’s accounting enforcer, has today published the results of a desktop survey it has undertaken into Irish listed companies’ impairment testing.

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IAASA issues Consultation Paper on supplementary standards and guidance

10/11/2017

IAASA issues Consultation Paper on supplementary standards and guidance

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The Monitoring Group calls for comments on reforms to the global audit standard-setting process

10/11/2017

The Monitoring Group calls for comments on reforms to the global audit standard-setting process.

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IFRS Foundation publishes case study report: “Better Communication in Financial Reporting – Making disclosures more meaningful”

06/11/2017

The IFRS Foundation has published a report showing how six entities from different jurisdictions have improved communication in their IFRS financial statements.

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Materiality: IASB Practice Statement “Making Materiality Judgements” and Exposure Draft “Definition of Material”

06/11/2017

IASB has issued IFRS Practice Statement No. 2 Making Materiality Judgements which provides entities with guidance on materiality judgements when preparing financial statements in accordance with IFRS.

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IAASA and the PCAOB Enter Into A Cooperative Agreement for Joint Inspections and Coordinated Oversight

02/11/2017

IAASA and the PCAOB Enter Into A Cooperative Agreement for Joint Inspections and Coordinated Oversight.

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ESMA publishes enforcement decisions taken by EU accounting enforcers

31/10/2017

ESMA has today published the 21th Extract from its database of enforcement decisions taken by EU accounting enforcers.

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ESMA publishes further Q&A on alternative performance measures guidelines

31/10/2017

On 30 October 2017, ESMA published six new questions and answers in its Q&A document on the implementation of the ESMA Guidelines on Alternative Performance Measures for listed issuers.

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European accounting enforcers outline common enforcement priorities regarding companies’ 2017 financial statements

27/10/2017

ESMA has today published its statement titled European common enforcement priorities for 2017 IFRS financial statements.

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