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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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CEAOB Press Release

26/10/2017

The Committee of European Auditing Oversight Bodies (CEAOB) has issued a press release regarding the recent 3rd meeting of the Inspections sub group (ISG) of the CEAOB.

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IAASA offices closed

16/10/2017

The Authority’s offices will remain closed today for health and safety reasons due to Hurricane Ophelia

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Desk top survey of issuers’ operating segment disclosures

10/10/2017

IAASA has published the results of its desk top survey into the operating segment disclosures by issuers. The survey covered the 2016/17 financial statements of 29 entities listed on the ISE.

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IAASA sets out key topics for consideration in preparing 2017 financial statements

25/09/2017

IAASA has published its annual Observations document highlighting those topics that management, directors and Audit Committees should consider when preparing and auditing 2017 financial statements.

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