IAASA 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.

IAASA 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

Compendium of financial reporting decisions

Compendium of financial reporting decisions View document

19 January 2021 IAASA Published Financial Reporting Decisions View document

30 June 2020 IAASA Published Financial Reporting Decisions View document

25 February 2020 IAASA Published Financial Reporting Decisions View document

24 September 2019 IAASA Published Financial Reporting Decisions View document

13 November 2018 IAASA Published Financial Reporting Decisions View document

20 June 2018 IAASA published financial Reporting Decisions View document