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24th January 2023 – Compendium of financial reporting decisions
Compendium of financial reporting decisions
See more...Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2022
The 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
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
See more...Observations 2021
Observations 2021 View document
See more...February 2022 Compendium of financial reporting decisions
Compendium of financial reporting decisions View document
See more...Information Note: Reporting Climate Change
Information Note: Reporting Climate Change View document
See more...Information Note: Applying IFRS 9 Financial Instruments – expected credit losses
Information Note: Applying IFRS 9 Financial Instruments – expected credit losses View document
See more...Snapshot of IAASA’s financial reporting enforcement activities in 2021
Snapshot of IAASA’s financial reporting enforcement activities in 2021 View document
See more...Information Note: IAS 36 Impairment of Assets – information requests from IAASA
Information Note: IAS 36 Impairment of Assets – information requests from IAASA View document
See more...What IAASA does – Financial Reporting Supervision function
Explainer video: www.youtube.com/watch?v=81r_vtNLizI Factsheets: Financial-Reporting-Supervision_Factsheet Slide-deck: Financial Reporting Supervision_Overview
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