From IFAC, IAASB, IAESB, IESBA & IPSASB. For additional resources from third-party sources, see:
- Global Knowledge Gateway, your portal to global accountancy knowledge, resources, and news; and
- MOSAIC website, your portal to global accountancy development.
IFAC and Climate Action: Letter of Support to the UN Framework Convention on Climate Change
Published: Oct 14, 2015
Accounting for Sustainability. From Sustainability to Business Resilience
Published: Jul 29, 2015
English | ISBN 978-1-60815-241-4
Guidance & Support Tools
This ISAE deals with reasonable assurance engagements undertaken by a practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus. The ISAE applies where such reporting is required by securities law or the regulation of the securities exchange in the jurisdiction in which the prospectus is to be issued, or this reporting is generally accepted practice in such jurisdiction. The Basis for Conclusions (hyperlink) explains the IAASB’s deliberations in developing the new ISAE. The At a Glance publication summarizes the material in the new ISAE.