GEM is not included in the regulated market listing as compiled by the European Securities and Markets Authority (ESMA). Any entity with debt solely listed on GEM does not fall under the PIE definition (unless it is captured in one of the other PIE definitions e.g. a credit institution).
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Home » The entity’s debt is listed on GEM (Global Exchange Market operated by Irish Stock Exchange) – do I need to include this on the PIEs Listing template?
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IAASA publishes Profile of the Profession 2024
IAASA has published its…
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IAASA’s Audit Quality Supervision Inspection Insight Series: Auditing Related Parties
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IAASA has published a revised Ethical Standard for Auditors (Ireland)
Following public consultation last…
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Publication of financial reporting decision – Glanbia plc
IAASA has today published…