The International Accounting Standards Board (IASB) has published an Exposure Draft of IFRS Practice Statement Application of materiality to financial statements.
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
IASB publishes draft IFRIC Interpretation Uncertainty over Income Tax Treatments
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.
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’).
IAASA notes the publication by CARB of a Report on the reviews of the audits of the provisions for impairments by certain Financial Institutions for their years ended 30 Sept 2008 to 31 Mar 2009.
IAASA wishes to recruit a Head of Legal Services. The successful candidate will be a qualified solicitor/barrister with significant experience in a similar role, ideally in a regulatory environment
The EAIG has submitted a joint comment letter to the IESBA regarding the IESBA’s consultation paper on “Responding to Non-Compliance with Laws and Regulations”.
IAASA and CPAB have agreed a MOU to facilitate cooperation between the bodies in public oversight, registration, inspections and investigations of auditors of certain Irish or Canadian companies.
Consultation on the amount and terms of indemnity against losses and claims arising in respect of civil liability by liquidators