Technical roundup 13 October

Oct 12, 2017

Developments of interest this week are outlined.


  • IAASA, the Irish Auditing and Accounting Supervisory Authority, has this week published the results of its desk top survey into the operating segment disclosures by a number of entities listed on the Irish Stock Exchange. The Paper also sets out some of the enforcement actions taken by IAASA relating to operating segment disclosures.
  • The CRO have issued their regular gazette.


  • The Financial Reporting Council (FRC) has written to companies to highlight changes to reporting requirements and key areas where improvements can be made when preparing annual reports for the 2017/18 reporting season.


  • How do professional accountants respond to the growing demand for assurance on non-financial information (NFI)? Accountancy Europe have issued a discussion paper setting out the context of NFI reporting and assurance with a request for feedback by 1 December.
  • The European Securities and Markets Authority (ESMA) has published a Briefing on the Legal Entity Identifier (LEI) as part of its efforts to raise industry awareness and facilitate compliance with the LEI requirements under MiFID II ahead of its 3 January 2018 launch.