Monthly reporting pack - April 2012 |
This section provides a “signpost” to significant accounting and reporting developments and related publications during the month, both for Irish GAAP adopters and IFRS adopters. Our document IFRS – Current Status provides a summary of new and amended standards applicable in 2011, an insight into those not yet mandatorily applicable, and proposed future developments.
We encourage you to refer to our Global Firm website, www.iasplus.com, which provides a world-leading continuously updated information source on international financial reporting developments.
Irish / UK developments
- IAASA revises Enquiry and Investigation procedures
- Consultations on the UK Corporate Governance Code, Stewardship Code and Auditing Standards
- APB publishes paper on professional scepticism in the audit
IFRS and related developments
- Results from the meeting of the G20 Finance Ministers and Central Bank Governors
- Outcomes from recent Capital Markets Advisory Committee meeting
- Outcomes from sixth IFRS Regional Policy Forum
- European Commission prolongs equivalence mechanism for third-country GAAPs
- Updated EFRAG 'endorsement status report’
- SME Implementation Group publishes two final Q&As
- IPSASB exposure draft on financial statement discussion and analysis for the public sector
Regulatory and related developments
- Revenue publishes Annual Report 2011
- Report of the Commission on Credit Unions issued
- European Banking Authority - Results of the Basel III monitoring exercise as of 30 June 2011
- European Banking Authority - Questionnaire on the users/investors needs on credit institutions Pillar 3 disclosures
- ODCE Company Law Handbook on Residential Property Owners' Management Companies
