Financial Reporting Disclosures: Going Concern Assessment and Disclosures

One of the key areas commonly reviewed by the MIA Financial Statements Review Committee (FSRC) is on the application of the “going concern” assumption…

Financial Reporting Disclosures for Financial Guarantee Contracts

A financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment…

Financial Reporting Disclosures: Driving Compliance Towards Better Communication in Financial Reporting

In providing guidance to members on good financial reporting, the Financial Statements Review Committee (FSRC or the Committee) wishes to highlight common deficiencies arising from the review of financial statements of public listed entities for the review period from July 2019 to June 2020.

Financial Reporting Disclosures

Addressing the common findings.