AllRecent ArticlesLinks to External ContentIFAC Research & Publications All LanguagesAlbanianArabicArmenianAzeriBosnianBosnian-Croatian-SerbianBulgarianCatalanChineseCroatianCzechDanishDutchEnglishEstonianFarsiFinnishFrenchGeorgianGermanGreekHebrewHungarianIcelandicIndonesianItalianJapaneseKazakhKoreanKyrgyzLatvianLithuanianMacedonianMalteseMongolianMontenegrinNorwegianPersianPolishPortugueseRomanianRussianSerbianSinhalaSlovakSlovenianSpanishSpanish-Latin AmericaSpanish-SpainSwedishTajikTamilThaiTurkishUkrainianUzbekVietnamese All CategoriesAccountancy PolicyArtificial Intelligence & TechnologyAttractiveness of the ProfessionAudit & AssuranceDiversity, Equity & Inclusion (DE&I)EducationEthicsInternational StandardsProfessional Accountancy Organization (PAO) DevelopmentProfessional Accountants in Business (PAIB)Public SectorSmall- and Medium-sized Practices (SMPs)Sustainable Organizations & Sustainability TransformationPrivate Equity Investment in Accountancy A Practitioners Guide to the Balanced Scorecard Professional Accountants in Business (PAIB) Oct 1, 2004 • Chartered Institute of Manage… First Time Adoption of International Financial Reporting Standards - Guidance for Auditors on Reporting Issues Audit & Assurance Ethics International Standards July 31, 2004 • iaasb.org Budget Reporting Audit & Assurance Public Sector International Standards April 30, 2004 • ipsasb.org Strategy Maps: Converting Intangible Assets into Tangible Outcomes Professional Accountants in Business (PAIB) Feb 2, 2004 • Robert S. Kaplan and David P… No. 6 - The Modernization of Government Accounting in France: The Current Situation, The Issues, The Outlook Public Sector International Standards December 31, 2002 • ipsasb.org IDW Accounting Standard IDW RS FAIT 1 Grundsätze ordnungsmäBiger Buchführung bei Einsatz von Informationstechnologie (Principles of Proper Booking When Applying Information Technology) Sep 24, 2002 • Institut der Wirtschaftsprüfe… No. 5 - RESOURCE ACCOUNTING: Framework of Accounting Standard Setting in the UK Central Government Sector Audit & Assurance Ethics Public Sector International Standards May 31, 2002 • ipsasb.org No. 4 - The Delegation of Public Services in France - An Original Method of Public Administration: Delegated Public Service Public Sector International Standards August 31, 2001 • ipsasb.org Study 13 - Governance in the Public Sector Public Sector International Standards July 31, 2001 • ipsasb.org The Strategy Focused Organization Professional Accountants in Business (PAIB) Sep 1, 2000 • Robert S. Kaplan and David P… Study 12 - Perspectives on Cost Accounting for Governments Public Sector International Standards August 31, 2000 • ipsasb.org Study 9 - Definition and Recognition of Revenues Public Sector International Standards November 30, 1996 • ipsasb.org Study 10 - Definition and Recognition of Expenses/Expenditures Public Sector International Standards November 30, 1996 • ipsasb.org No. 3 - Perspectives on Accrual Accounting Public Sector International Standards July 10, 1996 • ipsasb.org Study 8 - The Government Financial Reporting Entity Audit & Assurance Public Sector International Standards June 30, 1996 • ipsasb.org Study 7 - Performance Reporting by Government Business Enterprises Audit & Assurance Public Sector International Standards December 31, 1995 • ipsasb.org Study 5 - Definition and Recognition of Assets Public Sector International Standards July 31, 1995 • ipsasb.org Study 6 - Accounting for and Reporting Liabilities Public Sector International Standards July 31, 1995 • ipsasb.org No. 2 - Auditing Whole of Government Financial Statements - The New Zealand Experience Public Sector International Standards September 30, 1994 • ipsasb.org Study 3 - Auditing for Compliance with Authorities - A Public Sector Perspective Public Sector International Standards September 30, 1994 • ipsasb.org Study 4 - Using the Work of Other Auditors - A Public Sector Perspective Public Sector International Standards September 30, 1994 • ipsasb.org Study 2 - Elements of the Financial Statements of National Governments Audit & Assurance Public Sector International Standards June 30, 1993 • ipsasb.org Study 1 - Financial Reporting by National Governments Audit & Assurance Public Sector International Standards February 28, 1991 • ipsasb.org Вдосконалення IPSAS, 2019 International Standards December 16, 1980 • ipsasb.org ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Audit & Assurance International Standards December 7, 1980 • iaasb.org Material de asistență fără caracter obligatoriu: utilizarea instrumentelor și tehnicilor automate la identificarea riscurilor de denaturare semnificativă în conformitate cu ISA 315 (revizuit) International Standards December 3, 1980 • iaasb.org 客户关系接受与延续 International Standards December 1, 1980 • iaasb.org At a Glance: New and Revised Auditor Reporting Standards and Related Conforming Amendments (French) Audit & Assurance International Standards November 30, 1980 • iaasb.org translated title to be added International Standards November 30, 1980 • ethicsboard.org การตรวจสอบประมาณการทางบัญชีและการเปิดเผยข้อมูลที่เกี่ยวข้อง Audit & Assurance International Standards November 27, 1980 • iaasb.org MEDZINÁRODNÝ AUDÍTORSKÝ ŠTANDARD 540 (REVIDOVANÉ ZNENIE) AUDIT ÚČTOVNÝCH ODHADOV A SÚVISIACICH ZVEREJNENÍ International Standards November 25, 1980 • iaasb.org Сборник по международному Кодексу Этики для профессиональных бухгалтеров 2018 года Ethics International Standards November 22, 1980 • ethicsboard.org RAHVUSVAHELINE AUDITEERIMISE STANDARD (EESTI) 250*SEADUSTE JA REGULATSIOONIDEGA ARVESTAMINE FINANTSARUANNETE AUDITI PUHUL Audit & Assurance International Standards November 21, 1980 • iaasb.org Xalqaro sifat nazorati, audit, sharh, boshqa kafolatlar va tegishli xizmatlarning e'lonlari bo'yicha qo'llanma International Standards November 19, 1980 • iaasb.org Muhasebe Meslek Mensupları için Etik Kurallar El Kitabı (Uluslararası Bağımsızlık Standartları dahil) International Standards November 13, 1980 • ethicsboard.org Kutselise arvestusekspertide eetikakoodeks (Eesti) Ethics International Standards November 8, 1980 • ethicsboard.org ISA540 Arvestushinnangute, sh õiglase väärtuse arvestushinnangute ja nendega seoses avalikustatu auditeerimine Audit & Assurance International Standards November 8, 1980 • iaasb.org Het in aanmerking nemen van wet- en regelgeving bij een controle van financiële overzichten Audit & Assurance International Standards October 25, 1980 • iaasb.org Etikai kódex kamarai tag könyvvizsgálóknak, 2018 Ethics International Standards October 18, 1980 • ethicsboard.org Subsequent Events in the Current Evolving Environment―Audit Considerations for the Impact of COVID-19 International Standards October 13, 1980 • iaasb.org Pagination First page Previous page … Page 262 Page 263 Page 264 Page 265 Page 266 Current page 267 Page 268 Page 269 Page 270 Next page Last page
A Practitioners Guide to the Balanced Scorecard Professional Accountants in Business (PAIB) Oct 1, 2004 • Chartered Institute of Manage…
First Time Adoption of International Financial Reporting Standards - Guidance for Auditors on Reporting Issues Audit & Assurance Ethics International Standards July 31, 2004 • iaasb.org
Strategy Maps: Converting Intangible Assets into Tangible Outcomes Professional Accountants in Business (PAIB) Feb 2, 2004 • Robert S. Kaplan and David P…
No. 6 - The Modernization of Government Accounting in France: The Current Situation, The Issues, The Outlook Public Sector International Standards December 31, 2002 • ipsasb.org
IDW Accounting Standard IDW RS FAIT 1 Grundsätze ordnungsmäBiger Buchführung bei Einsatz von Informationstechnologie (Principles of Proper Booking When Applying Information Technology) Sep 24, 2002 • Institut der Wirtschaftsprüfe…
No. 5 - RESOURCE ACCOUNTING: Framework of Accounting Standard Setting in the UK Central Government Sector Audit & Assurance Ethics Public Sector International Standards May 31, 2002 • ipsasb.org
No. 4 - The Delegation of Public Services in France - An Original Method of Public Administration: Delegated Public Service Public Sector International Standards August 31, 2001 • ipsasb.org
Study 13 - Governance in the Public Sector Public Sector International Standards July 31, 2001 • ipsasb.org
The Strategy Focused Organization Professional Accountants in Business (PAIB) Sep 1, 2000 • Robert S. Kaplan and David P…
Study 12 - Perspectives on Cost Accounting for Governments Public Sector International Standards August 31, 2000 • ipsasb.org
Study 9 - Definition and Recognition of Revenues Public Sector International Standards November 30, 1996 • ipsasb.org
Study 10 - Definition and Recognition of Expenses/Expenditures Public Sector International Standards November 30, 1996 • ipsasb.org
No. 3 - Perspectives on Accrual Accounting Public Sector International Standards July 10, 1996 • ipsasb.org
Study 8 - The Government Financial Reporting Entity Audit & Assurance Public Sector International Standards June 30, 1996 • ipsasb.org
Study 7 - Performance Reporting by Government Business Enterprises Audit & Assurance Public Sector International Standards December 31, 1995 • ipsasb.org
Study 5 - Definition and Recognition of Assets Public Sector International Standards July 31, 1995 • ipsasb.org
Study 6 - Accounting for and Reporting Liabilities Public Sector International Standards July 31, 1995 • ipsasb.org
No. 2 - Auditing Whole of Government Financial Statements - The New Zealand Experience Public Sector International Standards September 30, 1994 • ipsasb.org
Study 3 - Auditing for Compliance with Authorities - A Public Sector Perspective Public Sector International Standards September 30, 1994 • ipsasb.org
Study 4 - Using the Work of Other Auditors - A Public Sector Perspective Public Sector International Standards September 30, 1994 • ipsasb.org
Study 2 - Elements of the Financial Statements of National Governments Audit & Assurance Public Sector International Standards June 30, 1993 • ipsasb.org
Study 1 - Financial Reporting by National Governments Audit & Assurance Public Sector International Standards February 28, 1991 • ipsasb.org
ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Audit & Assurance International Standards December 7, 1980 • iaasb.org
Material de asistență fără caracter obligatoriu: utilizarea instrumentelor și tehnicilor automate la identificarea riscurilor de denaturare semnificativă în conformitate cu ISA 315 (revizuit) International Standards December 3, 1980 • iaasb.org
At a Glance: New and Revised Auditor Reporting Standards and Related Conforming Amendments (French) Audit & Assurance International Standards November 30, 1980 • iaasb.org
การตรวจสอบประมาณการทางบัญชีและการเปิดเผยข้อมูลที่เกี่ยวข้อง Audit & Assurance International Standards November 27, 1980 • iaasb.org
MEDZINÁRODNÝ AUDÍTORSKÝ ŠTANDARD 540 (REVIDOVANÉ ZNENIE) AUDIT ÚČTOVNÝCH ODHADOV A SÚVISIACICH ZVEREJNENÍ International Standards November 25, 1980 • iaasb.org
Сборник по международному Кодексу Этики для профессиональных бухгалтеров 2018 года Ethics International Standards November 22, 1980 • ethicsboard.org
RAHVUSVAHELINE AUDITEERIMISE STANDARD (EESTI) 250*SEADUSTE JA REGULATSIOONIDEGA ARVESTAMINE FINANTSARUANNETE AUDITI PUHUL Audit & Assurance International Standards November 21, 1980 • iaasb.org
Xalqaro sifat nazorati, audit, sharh, boshqa kafolatlar va tegishli xizmatlarning e'lonlari bo'yicha qo'llanma International Standards November 19, 1980 • iaasb.org
Muhasebe Meslek Mensupları için Etik Kurallar El Kitabı (Uluslararası Bağımsızlık Standartları dahil) International Standards November 13, 1980 • ethicsboard.org
Kutselise arvestusekspertide eetikakoodeks (Eesti) Ethics International Standards November 8, 1980 • ethicsboard.org
ISA540 Arvestushinnangute, sh õiglase väärtuse arvestushinnangute ja nendega seoses avalikustatu auditeerimine Audit & Assurance International Standards November 8, 1980 • iaasb.org
Het in aanmerking nemen van wet- en regelgeving bij een controle van financiële overzichten Audit & Assurance International Standards October 25, 1980 • iaasb.org
Etikai kódex kamarai tag könyvvizsgálóknak, 2018 Ethics International Standards October 18, 1980 • ethicsboard.org
Subsequent Events in the Current Evolving Environment―Audit Considerations for the Impact of COVID-19 International Standards October 13, 1980 • iaasb.org