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Publication of information regarding IAASA’s financial reporting supervision activities

December 6, 2022

This 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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Information Note: IAS 36 Impairment of Assets – information requests from IAASA

July 11, 2022

Information Note: IAS 36 Impairment of Assets – information requests from IAASA View document

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Observations 2021

July 11, 2022

Observations 2021 View document

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February 2022 Compendium of financial reporting decisions

July 11, 2022

Compendium of financial reporting decisions View document

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Information Note: Reporting Climate Change

July 11, 2022

Information Note: Reporting Climate Change View document

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Information Note: Applying IFRS 9 Financial Instruments – expected credit losses

July 11, 2022

Information Note: Applying IFRS 9 Financial Instruments – expected credit losses View document

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What IAASA does – Financial Reporting Supervision function

July 7, 2022

Explainer video: www.youtube.com/watch?v=81r_vtNLizI Factsheets: Financial-Reporting-Supervision_Factsheet Slide-deck: Financial Reporting Supervision_Overview

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Snapshot of IAASA’s financial reporting enforcement activities in 2020

July 11, 2021

Snapshot of IAASA’s financial reporting enforcement activities in 2020 View document

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