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Publication of financial reporting decision – Irish Continental Group plc

October 31, 2023

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

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Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2023

October 2, 2023

The observations paper highlights matters for companies to consider when preparing their 2023 financial statements. The 2023 Observations paper may be accessed here.

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Transparency Regulations –information requests.

May 24, 2023

The Paper is available here.

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IFRS 13 Fair Value Measurement – information requests

March 28, 2023

Information may be accessed here

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24th January 2023 – Compendium of financial reporting decisions

January 24, 2023

Compendium of financial reporting decisions

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Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2022

December 14, 2022

The observations paper highlights matters for companies to consider when preparing their 2022 financial statements. The 2022 Observations paper may be accessed here.

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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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