March 2008 - Irish Auditing & Accounting Supervisory Authority

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Issuers’ periodic financial reporting requirementsPeriodic Report Required Content Publication DeadlineAnnual ‣ Audited financial statements‣ Management Report‣ Audit Report‣ Responsibility Statement4 months after Y/EHalf-yearly ‣ Condensed financial statements‣ Interim Management Report‣ Audit report or review report ornegative statement‣ Responsibility Statement2 months after P/E12
Annual financial statements• Issuers’ annual audited financial statements must:– in the case of issuers required to prepared consolidated financialstatements, be prepared in accordance with IFRS; and– in the case of issuers not required to prepare consolidated financialstatements, be prepared in accordance with issuers’ national law.13
Page 2 and 3: Presentation to theCorporate Govern
Page 4 and 5: Genesis• DIRT - PAC (1999);• RG
Page 6 and 7: Principal Functions• To supervise
Page 8 and 9: Financial Reporting Supervision•
Page 10 and 11: Transposition into Domestic Law•
Page 14 and 15: Half-yearly financial statements•
Page 16 and 17: IAASA’s Powers• Make Rules and
Page 18 and 19: EU 8 th Company Law Directive• De
Page 20 and 21: Principal Issues/Concepts• Dismis
Page 22 and 23: Further informationIAASAWillow Hous

March 2008 - Irish Auditing & Accounting Supervisory Authority

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