Publications

Financial Reporting Supervision

• Observations on selected financial reporting issues issuers’ financial years ending on or after 31 December, 2011
• Information Note: Financial reporting considerations relevant to the making of distributions
• Observations on selected financial reporting issues issuers’ financial years ending on or after 31 December, 2010
• Observations on materiality in financial reporting
• Observations on selected financial reporting issues issuers’ financial years ending on or after 31 December, 2009
• Observations on year end financial reporting issues for issuers admitted to trading on a regulated market and whose home member state is Ireland
• Commentary on half-yearly financial reports prepared since the coming into effect of the Transparency (Directive 2004/109/EC) Regulations, 2007
• Guide to the financial reporting requirements of the EU Transparency Directive

Supervision of the Accountancy Profession

• S.I. 220 of 2010 - European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010
• Guide to the provisions of the European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010
• Section 23 Regulations - Conduct of Enquiries by IAASA
• Overview of Enquiries pursuant to Section 23 of the Companies (Auditing and Accounting) Act 2003
• Section 23 Regulations - Feedback Paper
• Section 24 Regulations - Conduct of Investigations by IAASA
• Section 24 Regulations - Feedback Paper

Public Service Agreement 2010-2014 – ‘The Croke Park Agreement’

• Action Plan under the Public Service Agreement 2010-2014
• Action Plan under the Public Service Agreement 2010-2014 – Update 1

Prompt Payments Returns

• Prompt payment report for Q.4, 2011
• Prompt payment report for Q.3, 2011
• Prompt payment report for Q.2, 2011

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Accounting Standards Board (ASB)

Click here to access our overview page on the future of Irish GAAP

• Future of Financial Reporting – The Key Facts.
• Financial Reporting Exposure Draft 43: Application of Financial Reporting Requirements & 44: Financial Reporting Standard for Medium-Sized Entities - Part One: Explanation.
• Financial Reporting Exposure Draft 43: Application of Financial Reporting Requirements & 44: Financial Reporting Standard for Medium-Sized Entities - Part Two: Draft Financial Reporting Standards.
• Financial Reporting Exposure Draft 43: Application Of Financial Reporting Requirements & 44: Financial Reporting Standard For Medium-Sized Entities – Appendices.

European Securities and Markets Authority - ‘ESMA’ (formerly Committee of European Securities Regulators – ‘CESR’)

Financial Regulator

• Guidance Note No. 1: Periodic Financial Reporting Obligations pursuant to the Transparency (Directive 2004/109/EC) Regulations 2007

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