The Guide provides detail on:
- the scope of the Directive;
- the criteria for determining whether Ireland is an issuer’s home Member State for Directive purposes;
- the periodic financial reporting requirements of the Directive;
- the exemptions available from periodic financial reporting requirements;
- the effective commencement dates for issuers’ periodic financial reporting requirements; and
- IAASA’s role, functions and powers under the transposing legislation.
The Guide is likely to be of particular interest to:
- those responsible for ensuring that affected issuers’ periodic financial reporting is in accordance with the Directive’s requirements;
- professional firms providing audit opinions on, and/or conducting reviews of, affected issuers’ periodic financial reports; and
- other stakeholders having an interest in affected issuers’ financial reporting.