News
News
Keyword
Sector
Year
Sort by:
Financial reporting enforcement activities: 2024 & 2023
June 17, 2025This summary provides an overview of the more significant financial reporting enforcement activities undertaken by IAASA, in 2024 and 2023. Read the summary.
See more...Publication of financial reporting decisions – Kingspan Group plc
June 10, 2025IAASA has published decisions about accounting treatments applied by Kingspan Group plc in its 31 December 2023 annual financial statements. These two decisions relate to: The disclosure of a contingent liability arising from an Article 14(1) of the EU Merger Regulation investigation by the European Commission (EC) to determine whether Kingspan intentionally or negligently supplied … Continued
See more...Consultation Paper – Proposed Revisions to and Update of Publication Policy Paper
May 13, 2025Proposed Revisions to and Update of Publication Policy Paper Consultation Paper on proposed policy – Publication of Information regarding IAASA’s Corporate Reporting Supervision Activities. This updated policy proposes transparency in the results of sustainability reporting examinations as well as financial reporting examinations following the coming into force of the European Corporate Sustainability Reporting Directive (CSRD). View … Continued
See more...Publication of financial reporting decision – Glanbia plc
April 8, 2025IAASA has published a decision about the accounting treatment applied by Glanbia plc in its 30 December 2023 annual financial statements. This decision focused on the identification of cash-generating units (CGUs) by the issuer which, in turn, impacts the level at which a company performs impairment tests. Glanbia plc provided voluntarily undertakings that future financial … Continued
See more...Publication of financial reporting decision – Kenmare Resources plc
March 18, 2025IAASA has published a decision about the accounting treatment applied by Kenmare Resources plc in its 31 December 2023 annual financial statements. This decision focused on the company’s value-in-use (VIU) projections and how they considered climate change. Kenmare Resources plc provided voluntarily undertakings that future financial statements would: You can find the full financial reporting … Continued
See more...Outcome of financial statement examinations completed in 2024
January 21, 2025IAASA has released a paper summarising the outcomes of its 2024 financial report examinations. The summary highlights the various issues IAASA addresses with companies as part of its corporate reporting supervision. The paper indicates a strong overall compliance with financial reporting requirements. IAASA remains dedicated to ensuring transparency and accountability in corporate reporting.
See more...Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2024
October 8, 2024The observations paper highlights matters for companies to consider when preparing their 2024 financial statements. The 2024 Observations paper may be accessed here.
See more...IFRS 18 Presentation and Disclosure in Financial Statements
September 3, 2024View Paper
See more...Publication of financial reporting decision – Dalata Hotel Group plc
May 2, 2024IAASA has published a financial reporting decision relating to Dalata Hotel Group plc’s accounting treatment of the proceeds from the sale of residential units as revenue in its 31 December 2022 annual financial statements. Dalata Hotel Group plc provided voluntarily undertakings that future financial statements would: The financial reporting decision may be accessed here.
See more...