IAASA has today published summary information of its financial reporting enforcement activities undertaken during 2020. The Snapshot document may be accessed here.
The primary role of IAASA’s accounting enforcement activity is to examine the financial reports of the 91 listed entities within its remit for compliance with accounting standards.
In 2020, IAASA examined 47 annual and half-yearly financial statements and secured 82 undertakings from companies to improve their financial reporting in future years.
IAASA published financial reporting related papers in 2020 including 2 compendia of financial reporting decisions.