Ph: +353 1 439 4200
Email: advice@osk.ie
IAASA (Irish Auditing & Accounting Supervisory Authority) have recently published their observations on a selected (2012 year) number of financial reporting issues. The purpose of this document is to assist those involved in the preparation, review and approval of financial statements.
It has been outlined by IAASA that the role played by boards of directors in the approval of financial statements is now greater than before particularly in light of the difficult economic environment. The risk and uncertainty associated with this task can be summarised in areas of recognition and disclosure such as the impairment review of assets, recognition of liabilities and the proper measurement of revenues etc.
This report is available on IAASA website.
Ray Masterson is Audit Director in OSK.
OSK will publish budget highlights and budget summary video on Thursday December 6th - email OSK if you wish to receive OSK 2013 Budget highlights.
OSK
East Point Plaza
East Point
Dublin 3
D03 E5R6
Ireland
t: +353 1 439 4200
f: +353 1 439 4299
e: advice@osk.ie
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