Observations 2018

Observations 2017

Observations 2016

Observations 2015

Observations 2014

Observations 2013

Archived Annual Observations

Policy paper on publication of financial reporting findings

13 November 2018 IAASA Published Financial Reporting Decisions

20 June 2018 IAASA published financial Reporting Decisions

14 February 2018 IAASA published financial reporting decisions

12 July 2017 Broker Credit Service Structured Products plc

14 March 2017 Pelican Mortgages No. 1 plc

9 January 2017 AerCap Global Aviation Trust

9 January 2017 IAASA published financial reporting decisions

10 March 2016 Morgan Stanley Asia Products Limited

13 January 2016 IAASA published finanical reporting enforcement decisions

8 December 2015 IAASA published finanical reporting enforcement decisions

25 November 2015 Global Fixed Income Realisation Limited

Snapshot of IAASA's financial reporting enforcement activities in 2018

Thematic review of companies’ revenues disclosures

Desk-top review on Companies' Business Combinations Disclosures

Desk-top Review on Companies' Bank Covenants Disclosures

Information Note - Corporate Income Tax Reporting by Irish Issuers

Snapshot of IAASA's Financial Reporting Enforcement Activities in 2017

Desktop survey – Impairment testing in Irish listed companies’ 2016/17 annual financial statements

Desk top survey of issuers’ operating segment disclosures

Alternative Performance Measures - Thematic Survey

Desktop survey – disclosures of the new accounting standards in issuers’ 2016 annual financial statements

Mid-year update on IAASA’s financial reporting examination activities

Snapshot of IAASA’s financial reporting enforcement activities in 2016

Desk top survey on the application of IFRS 13 Fair Value Measurement by Irish issuers

Desk top survey of issuers’ equity settled share-based payment disclosures

Survey on the recognition of intangible assets and scale of acquisition activity

Survey of issuers' defined benefit pension scheme assumptions

Survey of operating lease commitments by Irish equity issuers

Information Note: Consideration of the Impact of Brexit for issuers' half yearly financial reports

Snapshot of IAASA’s financial reporting enforcement activities in 2015

Survey of Directors' Critical Accounting Judgments and Auditors' Assessed Risks of Material Misstatement

Policy Paper on Publication of Financial Reporting Enforcement Findings

Alternative Performance Measures – A Survey of their Use together with Key Recommendations: An Update

Review of the application of IAS 7 Statement of Cash Flows by selected Irish equity issuers

Commentary on the application of certain aspects of IAS 1 Presentation of Financial Statements

Summary of the results of its thematic review of the application of IAS 24

Survey on the use of alternative performance measures,

Information Note: Financial reporting considerations

Review of the quality of selected debt and fund issuers’ fair value and risk disclosures

Information Note: Financial reporting considerations relevant to the making of distributions

Observations on materiality in financial reporting (May, 2010)

Commentary on half-yearly financial reports prepared since the coming into effect of the Transparency Regulations

Guide to the financial reporting requirements of the EU Transparency Directive