IAASA has published their Observations on Selected Financial Reporting Issues for Financial Years ending on or after 31 December 2012.
Similar to previously published Observations documents, the purpose of this document is to seek to assist issuers’ management and those charged with issuers’ governance in the preparation of high quality financial reports by offering observations on selected financial reporting issues to coincide with the preparation of issuers’ 2012 financial statements.
The audience for this document is principally intended to be those involved in the preparation, approval and/or review of issuers’ financial reports, including, issuers’ management, Audit Committees and Boards, providers of audit and other assurance services, legal advisors, listing agents and, where applicable, fund administrators and/or other relevant service providers. In that context, IAASA encourages the widest possible transmission of this document.
To download a copy of – Observations on Selected Financial Reporting Issues click here.
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