The Guide provides detail on:
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the scope of the Directive;
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the criteria for determining whether Ireland is an issuer’s home Member State for Directive purposes;
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the periodic financial reporting requirements of the Directive;
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the exemptions available from periodic financial reporting requirements;
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the effective commencement dates for issuers’ periodic financial reporting requirements; and
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IAASA’s role, functions and powers under the transposing legislation.
The Guide is likely to be of particular interest to:
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those responsible for ensuring that affected issuers’ periodic financial reporting is in accordance with the Directive’s requirements;
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professional firms providing audit opinions on, and/or conducting reviews of, affected issuers’ periodic financial reports; and
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other stakeholders having an interest in affected issuers’ financial reporting.
The Guide can be downloaded by clicking
here, or hard-copies can be obtained from the Authority’s
contact points.