IAASA publishes financial reporting decisions

08/12/2015

IAASA, Ireland’s accounting enforcer, has published selected financial reporting decisions covering both instances where it concurred and did not concur with the financial reporting treatment adopted

Minister signs Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015)

01/12/2015

On 25 November 2015, the Minister for Finance signed the Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015) which are effective from 26 November 2015.

IAASA publishes survey of Directors’ Critical Accounting Judgments and Auditors’ Assessed Risks of Material Misstatement

30/11/2015

IAASA has today published the results of its survey into the critical accounting judgments made by company directors with a comparison of the assessed risks identified by those companies’ auditors.

ESMA publishes enforcement decisions taken by EU accounting enforcers

25/11/2015

The European Securities and Markets Authority (ESMA) has today published the 18th Extract from its database of enforcement decisions taken by EU accounting enforcers.

IAASA publishes financial reporting enforcement findings in respect of Global Fixed Income Realisation Limited

25/11/2015

IAASA has today published its financial reporting enforcement findings from its examination of the financial statements of Global Fixed Income Realisation Limited for the year ended 31 December 2014.

IASB publishes draft IFRS Practice Statement Application of materiality to financial statements

29/10/2015

The International Accounting Standards Board (IASB) has published an Exposure Draft of IFRS Practice Statement Application of materiality to financial statements.

ESMA publishes statements regarding European common enforcement priorities for 2015 financial statements and Improving the quality of disclosures in the financial statements

27/10/2015

ESMA has today published Statements regarding the enforcement priorities for 2015 financial statements; and the improvement of the quality of disclosures in IFRS financial statements

IASB publishes draft IFRIC Interpretation Uncertainty over Income Tax Treatments

21/10/2015

IASB publishes draft IFRIC Interpretation Uncertainty over Income Tax Treatments

IAASA highlights key topics for 2015 financial statements

14/10/2015

IAASA, Ireland’s accounting enforcer, has published its annual Observations document highlighting key topics to be considered by those preparing, approving and auditing 2015 financial statements.

Consultation on the apportionment model to fund IAASA’s inspection of the auditors of PIEs

29/09/2015

IAASA has today published a consultation on the model to apportion the costs of its Audit Inspection Unit (‘AIU’) among the auditors of Public Interest Entities (‘PIEs’).

Displaying results 1-10 (of 224)

|< < 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 > >|