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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...Outcome of financial statement examinations completed in 2023
February 29, 2024The Irish Auditing and Accounting Supervisory Authority (IAASA) has published a summary of the outcomes of its examinations of financial reports completed in 2023. This summary outlines the findings from financial statement examinations completed by IAASA’s Corporate Reporting Supervision Unit in the year. The summary indicates: The summary may be accessed here
See more...Publication of financial reporting decision – Irish Continental Group plc
October 31, 2023IAASA has published a financial reporting decision relating to Irish Continental Group plc’s accounting treatment of comparative amounts in its 31 December 2022 annual financial statements. IAASA concluded that, as the re-statement was not material, there was no non-compliance with IFRS and, accordingly, no corrective action was required. The financial reporting decision may be accessed … Continued
See more...Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2023
October 2, 2023The observations paper highlights matters for companies to consider when preparing their 2023 financial statements. The 2023 Observations paper may be accessed here.
See more...Transparency Regulations –information requests.
May 24, 2023The Paper is available here.
See more...IFRS 13 Fair Value Measurement – information requests
March 28, 2023Information may be accessed here
See more...Outcome of financial statement examinations completed in 2022
March 14, 2023The summary may be accessed here
See more...