{"id":16264,"date":"2025-06-10T08:37:53","date_gmt":"2025-06-10T08:37:53","guid":{"rendered":"https:\/\/iaasa.spaceship.ie\/?post_type=new-publications&#038;p=16264"},"modified":"2025-06-10T08:37:54","modified_gmt":"2025-06-10T08:37:54","slug":"publication-of-financial-reporting-decisions-kingspan-group-plc","status":"publish","type":"new-publications","link":"https:\/\/iaasa.spaceship.ie\/ga\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/","title":{"rendered":"Publication of financial reporting decisions \u2013 Kingspan Group plc"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">IAASA has published decisions about accounting treatments applied by Kingspan Group plc in its 31 December 2023 annual financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These two decisions relate to:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>The disclosure of a contingent liability arising from an Article 14(1) of the EU Merger Regulation investigation by the European Commission (EC) to determine whether Kingspan intentionally or negligently supplied incomplete, incorrect and\/or misleading information during the EC&#8217;s investigation of the issuer\u2019s proposed acquisition of a roofing and insulation materials manufacturer.<\/td><td>You can find the full financial reporting decision <a href=\"https:\/\/iaasa.spaceship.ie\/wp-content\/uploads\/2025\/06\/KSP-decision-3-of-2025.pdf\">here<\/a><\/td><\/tr><tr><td>The level of disclosures of risks and uncertainties regarding the impact of the Grenfell fire, the public enquiry, on-going investigations, and\/or associated media coverage.<\/td><td>You can find the full financial reporting decision <a href=\"https:\/\/iaasa.spaceship.ie\/wp-content\/uploads\/2025\/06\/KSP-decision-4-of-2025.pdf\">here<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IAASA has published decisions about accounting treatments applied by Kingspan Group plc in its 31 December 2023 annual financial statements. These two decisions relate to: The disclosure of a contingent liability arising from an Article 14(1) of the EU Merger Regulation investigation by the European Commission (EC) to determine whether Kingspan intentionally or negligently supplied &hellip; <a href=\"https:\/\/iaasa.spaceship.ie\/ga\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/\">Continued<\/a><\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","class_list":["post-16264","new-publications","type-new-publications","status-publish","hentry","new_category_publication-corporate-reporting-decisions","new_category_publication-corporate-reporting-supervision"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Publication of financial reporting decisions \u2013 Kingspan Group plc - IAASA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publication of financial reporting decisions \u2013 Kingspan Group plc - IAASA\" \/>\n<meta property=\"og:description\" content=\"IAASA has published decisions about accounting treatments applied by Kingspan Group plc in its 31 December 2023 annual financial statements. These two decisions relate to: The disclosure of a contingent liability arising from an Article 14(1) of the EU Merger Regulation investigation by the European Commission (EC) to determine whether Kingspan intentionally or negligently supplied &hellip; Continued\" \/>\n<meta property=\"og:url\" content=\"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/\" \/>\n<meta property=\"og:site_name\" content=\"IAASA\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-10T08:37:54+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/\",\"url\":\"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/\",\"name\":\"Publication of financial reporting decisions \u2013 Kingspan Group plc - IAASA\",\"isPartOf\":{\"@id\":\"https:\/\/iaasa.spaceship.ie\/#website\"},\"datePublished\":\"2025-06-10T08:37:53+00:00\",\"dateModified\":\"2025-06-10T08:37:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/#breadcrumb\"},\"inLanguage\":\"ga-IE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/iaasa.spaceship.ie\/new publications\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publication of financial reporting decisions \u2013 Kingspan Group plc\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/iaasa.spaceship.ie\/#website\",\"url\":\"https:\/\/iaasa.spaceship.ie\/\",\"name\":\"IAASA\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/iaasa.spaceship.ie\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ga-IE\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Publication of financial reporting decisions \u2013 Kingspan Group plc - IAASA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/","og_locale":"ga_IE","og_type":"article","og_title":"Publication of financial reporting decisions \u2013 Kingspan Group plc - IAASA","og_description":"IAASA has published decisions about accounting treatments applied by Kingspan Group plc in its 31 December 2023 annual financial statements. These two decisions relate to: The disclosure of a contingent liability arising from an Article 14(1) of the EU Merger Regulation investigation by the European Commission (EC) to determine whether Kingspan intentionally or negligently supplied &hellip; Continued","og_url":"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/","og_site_name":"IAASA","article_modified_time":"2025-06-10T08:37:54+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/","url":"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/","name":"Publication of financial reporting decisions \u2013 Kingspan Group plc - IAASA","isPartOf":{"@id":"https:\/\/iaasa.spaceship.ie\/#website"},"datePublished":"2025-06-10T08:37:53+00:00","dateModified":"2025-06-10T08:37:54+00:00","breadcrumb":{"@id":"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/#breadcrumb"},"inLanguage":"ga-IE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/iaasa.spaceship.ie\/publications\/publication-of-financial-reporting-decisions-kingspan-group-plc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/iaasa.spaceship.ie\/new publications\/"},{"@type":"ListItem","position":2,"name":"Publication of financial reporting decisions \u2013 Kingspan Group plc"}]},{"@type":"WebSite","@id":"https:\/\/iaasa.spaceship.ie\/#website","url":"https:\/\/iaasa.spaceship.ie\/","name":"IAASA","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/iaasa.spaceship.ie\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ga-IE"}]}},"_links":{"self":[{"href":"https:\/\/iaasa.spaceship.ie\/ga\/wp-json\/wp\/v2\/new-publications\/16264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iaasa.spaceship.ie\/ga\/wp-json\/wp\/v2\/new-publications"}],"about":[{"href":"https:\/\/iaasa.spaceship.ie\/ga\/wp-json\/wp\/v2\/types\/new-publications"}],"version-history":[{"count":1,"href":"https:\/\/iaasa.spaceship.ie\/ga\/wp-json\/wp\/v2\/new-publications\/16264\/revisions"}],"predecessor-version":[{"id":16265,"href":"https:\/\/iaasa.spaceship.ie\/ga\/wp-json\/wp\/v2\/new-publications\/16264\/revisions\/16265"}],"wp:attachment":[{"href":"https:\/\/iaasa.spaceship.ie\/ga\/wp-json\/wp\/v2\/media?parent=16264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}