Compendium of financial reporting decisions


IAASA, Ireland’s accounting enforcer, has published a compendium of financial reporting decisions. These decisions relate to accounting treatments applied by CRH plc, Flutter Entertainment plc and Tullow Oil plc in their 2021 annual financial reports.

The published decisions extend over a range of accounting treatments applied under accounting requirements including:

  • IAS 36 Impairment of Assets
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IFRS 8 Operating Segments
  • ESMA Guidelines on Alternative Performance Measures
  • Management Report – Transparency (Directive 2004/109/EC) Regulations 2007.
These published decisions are either instances where the company voluntarily agreed to enhance its accounting treatment or disclosures in future financial reports to address matters identified during IAASA’s examinations or decisions where IAASA agreed with the accounting treatment applied by the company. For details, please click here.