The Irish Auditing & Accounting Supervisory Authority (IAASA) has published its observations on selected year end financial reporting issues affecting entities listed on a regulated market and whose home Member State is Ireland. Set against a backdrop of continuing market uncertainty and the financial reporting challenges associated therewith, the document has been developed with a view to providing information and assistance to issuers' Boards and Audit Committees. The document also provides details of certain of the areas that are likely to be the focus of IAASA's financial reporting review activity during the coming year. The document can be accessed here.