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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.

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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

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Observations 2021

Observations 2021 View document

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February 2022 Compendium of financial reporting decisions

Compendium of financial reporting decisions View document

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Information Note: Reporting Climate Change

Information Note: Reporting Climate Change View document

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

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

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Snapshot of IAASA’s financial reporting enforcement activities in 2021

Snapshot of IAASA’s financial reporting enforcement activities in 2021 View document

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

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

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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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