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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...24th January 2023 – Compendium of financial reporting decisions
January 24, 2023Compendium of financial reporting decisions
See more...Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2022
December 14, 2022The observations paper highlights matters for companies to consider when preparing their 2022 financial statements. The 2022 Observations paper may be accessed here.
See more...Publication of information regarding IAASA’s financial reporting supervision activities
December 6, 2022This Policy Paper provides for transparency by IAASA in highlighting its financial reporting supervision activities including publication of: The revised Policy Paper – which was last updated in 2016 – reflects, to the extent deemed appropriate, the views of stakeholders provided in response to a consultation process. Comment letters were received from three respondents. In … Continued
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