IAASA, Ireland’s accounting enforcer, has a policy of publishing selected financial reporting decisions.

IAASA has today published selected financial reporting decisions regarding the accounting treatments adopted by the following companies:

• Aryzta AG

• Dalata Hotel Group plc

• Greencore Group plc

• Haitong Investment Ireland plc, and

• Stratus Capital plc.

IAASA’s policy on publishing financial reporting decisions and the criteria to be met for such decisions to be published is set out in IAASA’s Policy Paper on Publication of IAASA’s Financial Reporting Findings.

The financial reporting decisions for each issuer are included in a compendium of decisions which can be accessed here.