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Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2022

The observations paper highlights matters for companies to consider when preparing their 2022 financial statements. The 2022 Observations paper may be accessed here.

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Observations 2021

Observations 2021 View document

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Observations 2020

Observations 2020 View document

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Observations 2019

Observations 2019 View document

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Observations 2018

Observations 2018 View document

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Observations 2017

Observations on selected financial reporting issues issuers’ financial years ending on or after 31 December 2017 View document

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