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EU Taxonomy for Sustainable Activities

May 13, 2024

The report is available here.

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Publication of financial reporting decision – Dalata Hotel Group plc

May 2, 2024

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.

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Outcome of financial statement examinations completed in 2023

February 29, 2024

The 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

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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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