IESBA March Meeting Kicks Off with Abu Dhabi Accountability Authority’s Announcement of Adoption of IESBA Code

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Adoption & Implementation

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IESBA Staff Releases Q&As to Spotlight Key Changes to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

DavidJohnson@ifac.org — Fri, 10 Mar 2023 18:15:30 +0000

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Fri, 2023-03-10

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New York, NY

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The Staff of the International Ethics Standards Board for Accountants (IESBA) today released a questions and answers (Q&As) publication on the revisions to the definitions of listed entity and public interest entity (PIE) in the Internatio

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Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

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Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

DavidJohnson@ifac.org — Fri, 10 Mar 2023 18:06:17 +0000

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Fri, 2023-03-10

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Adoption & Implementation

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Briefing Note for Global Sustainability Roundtables

This Q&A publication is designed to highlight, illustrate, or explain aspects of the PIE revisions in the Code and is intended to complement the Basis for Conclusions for the final pronouncement. It will assist national standards setters, professional accountancy organizations, and firms in adopting and/or implementing the PIE revisions.

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Briefing Note for Global Sustainability Roundtables

DavidJohnson@ifac.org — Thu, 09 Mar 2023 13:29:58 +0000

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Thu, 2023-03-09

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IESBA Sustainability Roundtables Briefing Note, Supplement 1 - Overview of the Code

IESBA Sustainability Roundtables Briefing Note, Supplement 2 - Background Information for Breakout Session on Sustainability Reporting and Assurance

IESBA Sustainability Roundtables Briefing Note, Supplement 3 - Background Information for Breakout Session on Use of Experts

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Governance & Sustainability

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迈向高质量发展的全球指南：公共部门财会职能专业化之路

the IESBA will hold four global roundtables to obtain input that will help shape the development of new ethics and independence standards for sustainability reporting and assurance.

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迈向高质量发展的全球指南：公共部门财会职能专业化之路

StephanieWhited@ifac.org — Wed, 08 Mar 2023 19:01:40 +0000

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Wed, 2023-03-08

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Thu, 2022-11-17

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Public Sector/Sovereign Debt

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IFAC Response to the IFRS for SMEs Exposure Draft

MichaelPilger@ifac.org — Wed, 08 Mar 2023 17:39:57 +0000

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Tue, 2023-03-07

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IFAC Response to the IFRS for SMEs Exposure Draft

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IFAC welcomes this comprehensive review of IFRS for small- and medium-sized enterprises (SMEs). In principle, we support alignment of IFRS for SMEs with full IFRS Standards. As a basic standard-setting principle we believe the concepts that underpin IFRS and IFRS for SMEs should be the same, notwithstanding that their application may need to be modified to address user needs and capacity constraints of SMEs.

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Joint Statement from the IESBA and IAASB Chairs on the ISSB’s Progress Toward Inaugural International Sustainability Standards

DavidJohnson@ifac.org — Tue, 21 Feb 2023 14:18:58 +0000

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Tue, 2023-02-21

The International Ethics Standards Board for Accountants and the International Auditing and Assurance Standards Board applaud the recent announcement by the International Sustainability Standards Board (ISSB) that final decisions for all technical content related to ISSB's inaugural sustainability standards have been made and that the ISSB is entering the final stages of the standards development process ahead of an expec

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Development of the Profession

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Development of the Profession

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Global Ethics Board Raises Expectations of Ethical Conduct in Tax Planning

DavidJohnson@ifac.org — Fri, 17 Feb 2023 15:16:46 +0000

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Proposes Ethical Framework to Guide Judgments and Behaviors of Professional Accountants When Providing Tax Planning and Related Services

Date:

Fri, 2023-02-17

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New York, NY

The International Ethics Standards Board for Accountants (IESBA) today released for public comment the Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services.

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Proposed Revisions to the Code Addressing Tax Planning and Related Services

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Proposed Revisions to the Code Addressing Tax Planning and Related Services

DavidJohnson@ifac.org — Fri, 17 Feb 2023 14:18:37 +0000

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Fri, 2023-02-17

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Development of the Profession

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Exposure Drafts and Consultation Papers

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