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Snapshot of IAASA’s financial reporting enforcement activities in 2021

17/01/2022

IAASA has today published summary information of its financial reporting enforcement activities undertaken during 2021.

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IAASA publishes Information Note “Applying IFRS 9 Financial Instruments – expected credit losses”

11/01/2022

IFRS 9 Financial Instruments, which sets out an impairment model based on an expected credit loss (ECL) model for financial instruments, became effective in 2018

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Revocation of the recognition of the Institute of Chartered Accountants of Scotland(‘ICAS’)

22/12/2021

Pursuant to its powers under section 931(4) of the Companies Act 2014 (‘the Act’), IAASA has decided to revoke the recognition of the Institute of Chartered Accountants of Scotland (‘ICAS’)

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IAASA issues revised quality management standards

20/12/2021

IAASA issues revised quality management standards

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IAASA adopts ISRE (Ireland) 2410

16/12/2021

IAASA adopts ISRE (Ireland) 2410

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ESMA Publishes Study on Expected Credit Loss Disclosures Of Banks

16/12/2021

ESMA has published a study on the application of IFRS 7 Financial Instruments: Disclosures and IFRS 9 Financial Instruments regarding banks’ expected credit losses.

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IAASA has updated the definition of ‘listed entity’ in its Glossary of Terms

14/12/2021

IAASA has updated the definition of ‘listed entity’in its Glossary of Terms

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IAASA’s thematic paper on data analytics in Ireland’s statutory audit market

06/12/2021

IAASA has today published a thematic paper discussing the use of data analytics in Ireland’s statutory audit market, available here .

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IAASA sanctions Michael Tuohy in relation to audit of National Asset Management DAC

24/11/2021

IAASA has imposed sanctions on Mr Michael Tuohy, statutory auditor and audit partner in Mazars, in relation to the statutory audit of National Asset Management DAC for the year ended 31 December 2016.

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IAASA consultations on changes to the auditing and assurance standards closing soon

18/11/2021

IAASA consultations on changes to the auditing and assurance standards closing soon

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