Exposure Drafts and Consultation Papers

지속가능성인증기준 5000 공개초안

Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements

Please click on this link to submit a comment on the proposed ISSA 5000

Published:
Sep 11, 2024
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Translated by: Korean Institute of Certified Public Accountants
IPSASB SRS Exposure Draft 1, Climate-related Disclosures

Climate change affects everyone, transcending borders and economic boundaries. Rapid progress on climate change requires public sector action, and effective action requires the quality information only sustainability reporting standards specific to the sector’s needs can provide.

Published:
Oct 31, 2024
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국제지속가능성인증윤리기준 (독립성포함)(IESSA)안 및 지속가능성인증/보고와 관련된 윤리기준의 기타 개정사항 공개초안

Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting

Please submit comments via the original English Exposure Draft web page

Published:
Sep 3, 2024
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Translated by: Korean Institute of Certified Public Accountants
Exposure Draft (ED) 91, Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS)

Amendments to IPSAS 33

ED 91 proposes to clarify and restructure existing guidance and add new non-authoritative guidance to IPSAS 33, First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs) to help public sector entities adopt accrual basis IPSAS.

Comments are requested in English.

Published:
Aug 14, 2024
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Wykorzystanie pracy eksperta zewnętrznego

Using the Work of an External Expert

Please submit your feedback via the web page for the original English consultation here.

Published:
Aug 1, 2024
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Translated by: Polish Chamber of Statutory Auditors
Exposure Draft (ED) 90, Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement

ED 90 proposes amendments to IPSAS to introduce current operational value, add a definition of accounting estimates to IPSAS 3, Accounting Policies, Changes In Accounting Estimates and Errors, and enhance the terminology in current value measurement disclosures.

Comments are requested in English.

Published:
Aug 1, 2024
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Exposure Draft (ED) 90, Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement

ED 90 proposes amendments to IPSAS to introduce current operational value, add a definition of accounting estimates to IPSAS 3, Accounting Policies, Changes In Accounting Estimates and Errors, and enhance the terminology in current value measurement disclosures.

Comments are requested in English.

Aug 1, 2024

IPSASB

English
国際監査基準600（改訂）の公開草案の翻訳

Proposed International Standard on Auditing 600 (Revised): Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors)

Published:
Jun 8, 2024
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Translated by: Japanese Institute of Certified Public Accountants
Modifications de portée limitée proposées pour la norme ISA 700 (révisée), Opinion et rapport sur des états financiers, et la norme ISA 260 (révisée)

Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication With Those Charged With Governance

Published:
Jun 6, 2024
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Translated by: Chartered Professional Accountants of Canada
Documento de Consulta, Recursos Naturales

Consultation Paper, Natural Resources

Published:
Jun 5, 2024
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Translated by: Colegio de Contadores Públicos de Pichincha y del Ecuador

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