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Snapshot of IAASA’s financial reporting enforcement activities in 2015


IAASA has today published summary information of its financial reporting enforcement activities undertaken during 2015.

The primary function of IAASA’s Financial Reporting Supervision Unit (FRSU) is to examine the compliance of financial reporting of those listed entities coming within its remit with applicable accounting standards.

In 2015, IAASA: 

  • examined the annual and half-yearly financial statements of 33 companies; 

  • raised 162 separate matters with those companies; and

  • published financial reporting decisions relating to 11 companies where the decision was reached in 2015.

17 companies provided 78 undertakings to improve their financial reporting in future years.

The document may be accessed here


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