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Compendium of financial reporting decisions – 24/01/2023

IAASA, Ireland’s accounting enforcer, has today published a compendium of financial reporting decisions. These decisions relate to accounting treatments applied by CRH plc, Flutter Entertainment plc and Tullow Oil plc in their 2021 annual financial reports.  The published decisions extent over a range of accounting treatments applied under accounting requirements including: These published decisions are … Continued

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IAASA’s inspection insight series 2 – related parties – 23/12/2022

IAASA has today published its key messages for auditors in the area of related parties, available here . IAASA’s YouTube channel also now includes a video that shares questions asked by IAASA’s audit inspectors during 2022 in the area of related parties, available here.

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