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 COVID-19 and Going Concern: Guidance for Directors of SME Businesses Audit & Assurance Jun 1, 2020 • ICAS, ICAEW Supporting Businesses in Financial Distress to Avoid Insolvency During the COVID-19 Crisis Attractiveness of the Profession Professional Accountants in Business (PAIB) Jun 1, 2020 • OECD 国際公会計基準第４号「外国為替レート変動の影響」、国際公会計基準第５号「借入コスト」、国際公会計基準第９号「交換取引から生ずる収益」及び国際公会計基準第10号「超インフレ経済下における財務報告」 International Standards May 29, 2020 • ipsasb.org ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates Audit & Assurance International Standards May 29, 2020 • iaasb.org COVID-19: Key Audit Considerations and Resources Audit & Assurance May 29, 2020 • CPA Canada The Changing Nature of Audit Evidence Arising from COVID-19 Audit & Assurance May 29, 2020 • CPA Canada 「変化し続ける環境下での後発事象-新型コロナウイルス感染症（COVID-19）の影響に関する監査上の留意事項」の日本語のテキスト International Standards May 28, 2020 • iaasb.org Digital Competency Maturity Model for Professional Accounting Firms Version 2.0 and Implementation Guide Artificial Intelligence & Technology May 27, 2020 • ICAI TRANSPARENCE DE LA PROPRIÉTÉ EFFECTIVE: Cadre mondial et points de vue de la profession comptable Audit & Assurance International Standards May 26, 2020 • iaasb.org COVID-19: Considerente privind etica și independența International Standards May 25, 2020 • ethicsboard.org Eventos subsecuentes en el entorno actual en evolución―Consideraciones de auditoría para el impacto de COVID-19 International Standards May 22, 2020 • iaasb.org Auditor Reporting in the Current Evolving Environment Due to COVID-19 Audit & Assurance International Standards May 22, 2020 • iaasb.org COVID-19 : Recommandations et observations - Comptes et situations établis à compter du 1er janvier 2020 Attractiveness of the Profession Professional Accountants in Business (PAIB) May 22, 2020 • L’Autorité des normes comptab… ONECCA-Senegal: COVID-19 Resources Attractiveness of the Profession Professional Accountants in Business (PAIB) May 22, 2020 • ONECCA IAASB Staff Audit Practive Alert: Auditor Reporting Audit & Assurance May 22, 2020 • IAASB Webinar: Measuring & Explaining the the Consequences of the COVID-19 Crisis on the Accounts of French Companies in 2020 Attractiveness of the Profession Professional Accountants in Business (PAIB) May 22, 2020 • CSOEC ISCA COVID-19 Technical FAQs Attractiveness of the Profession Professional Accountants in Business (PAIB) May 21, 2020 • ISCA ACCA Launches COVID-19 Audit Impact Report Audit & Assurance May 21, 2020 • ACCA Facilitating Business Diversification and Technology Adoption for SMPs (Small and Medium Accounting Practices) Small- and Medium-sized Practices (SMPs) May 21, 2020 • ACCA, Singapore Accountancy Commiss… Combating COVID-19 with Resilience Attractiveness of the Profession Professional Accountants in Business (PAIB) May 21, 2020 • Deloitte Six Steps for Flexible Post-Crisis Planning in Uncertain Times Attractiveness of the Profession Professional Accountants in Business (PAIB) Artificial Intelligence & Technology May 21, 2020 • ACCA Implications of the COVID-19 Outbreak on the Half-Yearly Financial Reports Audit & Assurance May 21, 2020 • European Securities and Marke… ACCA Survey: Monitoring the Impact of COVID-19 on Organizations Around the World Attractiveness of the Profession Professional Accountants in Business (PAIB) May 18, 2020 • ACCA Questions à considérer dans un environnement d’audit perturbé par la COVID-19 International Standards May 15, 2020 • iaasb.org NIA 540 (Revisada): Auditoría de estimaciones contables y de la información relacionada a revelar Audit & Assurance International Standards May 15, 2020 • iaasb.org IAASB Staff Audit Practice Alert: Subsequent Events Audit & Assurance May 15, 2020 • IAASB Subsequent Events in the Current Evolving Environment―Audit Considerations for the Impact of COVID-19 International Standards May 14, 2020 • iaasb.org Alerta del personal de la práctica de auditoría: Empresa en funcionamiento International Standards May 13, 2020 • iaasb.org How to Manage Financial Distress – Advice for Business and Individuals Attractiveness of the Profession Professional Accountants in Business (PAIB) May 13, 2020 • HKICPA Projet de Norme internationale d’audit 600 (révisée), Audits d’états financiers de groupe (y compris l’utilisation des travaux des auditeurs des composantes) – Considérations particulières Audit & Assurance International Standards May 12, 2020 • iaasb.org 【IAASB】継続企業に関するスタッフ・アラートについて International Standards May 12, 2020 • iaasb.org Rozważania dotyczące badania sprawozdań finansowych wynikające ze zmian spowodowanych COVID-19 Audit & Assurance International Standards May 8, 2020 • iaasb.org COVID-19: Ethics and Independence Considerations International Standards May 8, 2020 • ethicsboard.org CPA Australia: COVID-19 Small Business Resources Small- and Medium-sized Practices (SMPs) May 6, 2020 • CPA Australia COVID19 : Le big data au service de la sortie de la crise? Artificial Intelligence & Technology May 6, 2020 • l'Académie PwC’s COVID-19 CFO Pulse Survey Attractiveness of the Profession Professional Accountants in Business (PAIB) May 6, 2020 • PwC The Audit Committee Checklist for COVID-19 Audit & Assurance May 5, 2020 • AICPA Coronavirus’ Impact on Auditing for 2019 Year-Ends and Beyond Audit & Assurance May 5, 2020 • Accountancy Europe Protect Yourself from Phishing Attacks Artificial Intelligence & Technology May 4, 2020 • ICAEW COVID-19 and Going Concern: Increased Risk of Material Uncertainties Audit & Assurance May 1, 2020 • ICAEW Pagination First page Previous page … Page 65 Page 66 Page 67 Page 68 Current page 69 Page 70 Page 71 Page 72 Page 73 … Next page Last page
COVID-19 and Going Concern: Guidance for Directors of SME Businesses Audit & Assurance Jun 1, 2020 • ICAS, ICAEW
Supporting Businesses in Financial Distress to Avoid Insolvency During the COVID-19 Crisis Attractiveness of the Profession Professional Accountants in Business (PAIB) Jun 1, 2020 • OECD
国際公会計基準第４号「外国為替レート変動の影響」、国際公会計基準第５号「借入コスト」、国際公会計基準第９号「交換取引から生ずる収益」及び国際公会計基準第10号「超インフレ経済下における財務報告」 International Standards May 29, 2020 • ipsasb.org
ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates Audit & Assurance International Standards May 29, 2020 • iaasb.org
The Changing Nature of Audit Evidence Arising from COVID-19 Audit & Assurance May 29, 2020 • CPA Canada
「変化し続ける環境下での後発事象-新型コロナウイルス感染症（COVID-19）の影響に関する監査上の留意事項」の日本語のテキスト International Standards May 28, 2020 • iaasb.org
Digital Competency Maturity Model for Professional Accounting Firms Version 2.0 and Implementation Guide Artificial Intelligence & Technology May 27, 2020 • ICAI
TRANSPARENCE DE LA PROPRIÉTÉ EFFECTIVE: Cadre mondial et points de vue de la profession comptable Audit & Assurance International Standards May 26, 2020 • iaasb.org
COVID-19: Considerente privind etica și independența International Standards May 25, 2020 • ethicsboard.org
Eventos subsecuentes en el entorno actual en evolución―Consideraciones de auditoría para el impacto de COVID-19 International Standards May 22, 2020 • iaasb.org
Auditor Reporting in the Current Evolving Environment Due to COVID-19 Audit & Assurance International Standards May 22, 2020 • iaasb.org
COVID-19 : Recommandations et observations - Comptes et situations établis à compter du 1er janvier 2020 Attractiveness of the Profession Professional Accountants in Business (PAIB) May 22, 2020 • L’Autorité des normes comptab…
ONECCA-Senegal: COVID-19 Resources Attractiveness of the Profession Professional Accountants in Business (PAIB) May 22, 2020 • ONECCA
Webinar: Measuring & Explaining the the Consequences of the COVID-19 Crisis on the Accounts of French Companies in 2020 Attractiveness of the Profession Professional Accountants in Business (PAIB) May 22, 2020 • CSOEC
ISCA COVID-19 Technical FAQs Attractiveness of the Profession Professional Accountants in Business (PAIB) May 21, 2020 • ISCA
Facilitating Business Diversification and Technology Adoption for SMPs (Small and Medium Accounting Practices) Small- and Medium-sized Practices (SMPs) May 21, 2020 • ACCA, Singapore Accountancy Commiss…
Combating COVID-19 with Resilience Attractiveness of the Profession Professional Accountants in Business (PAIB) May 21, 2020 • Deloitte
Six Steps for Flexible Post-Crisis Planning in Uncertain Times Attractiveness of the Profession Professional Accountants in Business (PAIB) Artificial Intelligence & Technology May 21, 2020 • ACCA
Implications of the COVID-19 Outbreak on the Half-Yearly Financial Reports Audit & Assurance May 21, 2020 • European Securities and Marke…
ACCA Survey: Monitoring the Impact of COVID-19 on Organizations Around the World Attractiveness of the Profession Professional Accountants in Business (PAIB) May 18, 2020 • ACCA
Questions à considérer dans un environnement d’audit perturbé par la COVID-19 International Standards May 15, 2020 • iaasb.org
NIA 540 (Revisada): Auditoría de estimaciones contables y de la información relacionada a revelar Audit & Assurance International Standards May 15, 2020 • iaasb.org
Subsequent Events in the Current Evolving Environment―Audit Considerations for the Impact of COVID-19 International Standards May 14, 2020 • iaasb.org
Alerta del personal de la práctica de auditoría: Empresa en funcionamiento International Standards May 13, 2020 • iaasb.org
How to Manage Financial Distress – Advice for Business and Individuals Attractiveness of the Profession Professional Accountants in Business (PAIB) May 13, 2020 • HKICPA
Projet de Norme internationale d’audit 600 (révisée), Audits d’états financiers de groupe (y compris l’utilisation des travaux des auditeurs des composantes) – Considérations particulières Audit & Assurance International Standards May 12, 2020 • iaasb.org
Rozważania dotyczące badania sprawozdań finansowych wynikające ze zmian spowodowanych COVID-19 Audit & Assurance International Standards May 8, 2020 • iaasb.org
COVID-19: Ethics and Independence Considerations International Standards May 8, 2020 • ethicsboard.org
CPA Australia: COVID-19 Small Business Resources Small- and Medium-sized Practices (SMPs) May 6, 2020 • CPA Australia
COVID19 : Le big data au service de la sortie de la crise? Artificial Intelligence & Technology May 6, 2020 • l'Académie
PwC’s COVID-19 CFO Pulse Survey Attractiveness of the Profession Professional Accountants in Business (PAIB) May 6, 2020 • PwC
Coronavirus’ Impact on Auditing for 2019 Year-Ends and Beyond Audit & Assurance May 5, 2020 • Accountancy Europe
COVID-19 and Going Concern: Increased Risk of Material Uncertainties Audit & Assurance May 1, 2020 • ICAEW
