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IAASA Insights Podcast Episode 4: Corporate Reporting Observations Document
March 2, 2026In this episode, we explore the key themes and insights from IAASA’s 2025 Corporate Reporting Observations Document. What we cover:– IAASA’s role in supervising corporate reporting for listed entities in Ireland– Why the Observations Document is published and who it’s for– Key themes in the 2025 Observations DocumentTheme 1: Economic uncertainty and its impact on … Continued
See more...Outcome of financial statement examinations completed in 2025
February 16, 2026IAASA has published a paper summarising the outcomes of its 2025 financial report examinations. The summary highlights the various issues IAASA raised with companies as part of its corporate reporting supervision. These examinations covered the annual and half-yearly reports and financial statements of companies listed on regulated markets, mainly Euronext Dublin. While, overall, the paper indicates … Continued
See more...IAASA Insights Podcast Episode 5: CSRD Wave 1 Observations
February 4, 2026IAASA has released a new episode of the IAASA Insights podcast on Ireland’s first year of CSRD reporting. Drawing on our examinations of sustainability statements and inspections of CSRD assurance work, the episode shares practical observations for preparers and assurance providers. In this episode, we cover: Listen and download Listen on YouTube Download the report – “Corporate Sustainability Reporting: IAASA Observations” … Continued
See more...Observations on wave 1 CSRD reporting
December 15, 2025IAASA has published a paper observations on Wave 1 CSRD reporting summarising key findings from our supervisory work on the first year of CSRD Wave 1 reporting in Ireland. The paper covers corporate reporting examinations, assurance quality inspections, and the challenges faced by entities and audit firms as they adapt to evolving sustainability reporting requirements. … Continued
See more...Observations on selected corporate reporting issues – years ending on or after 31 December 2025
September 30, 2025This paper highlights matters for companies to consider when preparing their 2025 financial statements. The 2025 Observations paper may be accessed here.
See more...Sustainability-linked financing
September 16, 2025IAASA has undertaken a thematic desktop examination of sustainability-linked debt and the related disclosures presented in a sample of issuers’ annual reports. The report is available here.
See more...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
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