IESBA June-July 2015 Meeting Highlights

New York, NY English

Highlights from the IESBA's June 29-July 1, 2015, meeting in New York, NY.

:05 Introduction

:34 Opening Remarks from IESBA Chair Stavros Thomadakis

2:08 Structure of the Code of Ethics for Professional Accountants (the Code)

3:56 Long Association

6:37 Part C of the Code

9:17 Safeguards

13:08 Next Meeting

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IESBA June-July 2015 Meeting Highlights Podcast

Guiding Principles for Implementing a Learning Outcomes Approach

The International Accounting Education Standards Board™ (IAESB™) has published its Consultation Paper, Guiding Principles for Implementing a Learning Outcomes Approach, and is seeking comments on the proposed guiding principles for implementing a learning outcomes approach.

All stakeholders—in particular, IFAC member bodies, education providers, educators, and those who have experience in implementing a learning outcomes approach—are encouraged to comment on the proposed guiding principles. 

Published:
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IAASB - IASB Liaison

The objectives of the working group are:

  • Provide written comments to International Accounting Standards Board (IASB) regarding potential verifiability or auditability issues arising from their proposals;
  • Share information within the working group regarding recent financial reporting developments that may impact the remit of the working group; and 
  • Assess the auditing implications arising from newly issued IASB pronouncements.
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