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Authority publishes Guide to the Financial Reporting Requirements of the EU Transparency Directive


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.
The Guide can be downloaded by clicking here, or hard-copies can be obtained from the Authority’s contact points.