Financial Reporting Supervision

Annual Observation Documents

Publication of Financial Reporting Decisions

Other Financial Reporting related documents

Information Note: Reporting Climate Change
Information Note: Applying IFRS 9 Financial Instruments – expected credit losses
Snapshot of IAASA’s financial reporting enforcement activities in 2021
Information Note: IAS 36 Impairment of Assets – information requests from IAASA
Snapshot of IAASA’s financial reporting enforcement activities in 2020
Information Note: IFRS 8 Operating Segments - identification of Chief Operating Decision Maker
Information Note: IFRS 16 Leases - Review of Disclosures on Initial Application
Information Note: Reporting the Impact of Covid-19
Snapshot of IAASA's financial reporting enforcement activities in 2019
IAASA publishes review on the IFRS 16 Leases disclosures within the 2019 half-yearly financial reports
Information Note: Liquidity analysis in annual and half-yearly financial reports
Information Note 'Some key areas of focus for 2019 half-yearly reports'
Information Note ‘Requirement to disclose disaggregated revenue’
Information note: Requirement to disclose dividends proposed
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
Commentary on the application of certain aspects of IAS 1 Presentation of Financial Statements
Review of the application of IAS 7 Statement of Cash Flows by selected Irish equity issuers
Guide to the financial reporting requirements of the EU Transparency Directive
Commentary on half-yearly financial reports prepared since the coming into effect of the Transparency Regulations
Observations on materiality in financial reporting (May, 2010)
Information Note: Financial reporting considerations relevant to the making of distributions
Review of the quality of selected debt and fund issuers’ fair value and risk disclosures
Information Note: Financial reporting considerations
Survey on the use of alternative performance measures,
Summary of the results of its thematic review of the application of IAS 24