Exposure Drafts and Consultation Papers

Proyecto de Norma (ED) 88 — Acuerdos que Transmiten Derechos sobre Activos (Modificaciones a la NICSP 47 y la NICSP 48)

Exposure Draft (ED) 88, Arrangements Conveying Rights over Assets

Please submit comments via the original English Exposure Draft web page

Published:
May 8, 2024
|

Translated by: Colegio de Contadores Públicos de Pichincha y del Ecuador
Proyecto de Norma (ED) 89 — Modificaciones a Considerar en las Interpretaciones CINIIF

Exposure Draft (ED) 89, Amendments to Consider IFRIC Interpretations

Please submit comments via the original English Exposure Draft web page

Published:
May 8, 2024
|

Translated by: Colegio de Contadores Públicos de Pichincha y del Ecuador
外部の専門家の作業の利用

Using the Work of an External Expert

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

Published:
Apr 19, 2024
|

Translated by: Japanese Institute of Certified Public Accountants
監査基準報告書 240（改訂）財務諸表監査における不正及び他の国際監査基準の適合修正案

Proposed International Standard on Auditing 240 (Revised): The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

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

Published:
Apr 18, 2024
| Mar 19, 2024

Translated by: Japanese Institute of Certified Public Accountants
説明文書：サステナビリティ保証業務に関する国際倫理基準（国際独立性基準を含む。）及びサステナビリティ報告・保証業務に関連するその他のIESBA倫理規程の改訂

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

Published:
Apr 18, 2024
|

Translated by: Japanese Institute of Certified Public Accountants
Proposed Revisions to IES 6 - Initial Professional Development, Assessment of Professional Competence

These changes to International Education Standard 6, Initial Professional Development - Assessment of Professional Competence, have been proposed to modernize the standard to align with current good practice and clarify previously-existing requirement

Published:
Apr 24, 2024
|
Proponowany Międzynarodowy Standard Badania 240 (zmieniony), Obowiązki biegłego rewidenta podczas badania sprawozdania finansowego dotyczące oszustw

Proposed International Standard on Auditing 240 (Revised): The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

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

Published:
Apr 15, 2024
| Mar 19, 2024

Translated by: Polish Chamber of Statutory Auditors
Proposed Revisions to IES 2, 3 and 4 - Sustainability

These proposed changes to the international Education Standards embed sustainability—from analysis to reporting to assurance—across aspiring professional accountants’ training.

Key proposals include:

Published:
Apr 24, 2024
|
Exposure Draft (ED) 89, Amendments to Consider IFRIC Interpretations

ED 89 proposes amendments based on five IFRIC Interpretations issued by the IFRS Interpretations Committee which the IPSASB had not yet considered. The IPSASB proposes amendments to IPSAS for guidance based on the IFRIC Interpretations which are applicable for public sector entities and helpful in applying existing IPSAS principles.

Comments are requested in English.

Published:
Apr 16, 2024
|
มาตรฐานการศึกษาระหว่างประเทศ ฉบับที่ 4 การพัฒนาทางวิชาชีพระยะเริ่มแรก - ค่านิยม จริยธรรม และทัศนคติทางวิชาชีพ (ฉบับปรับปรุง)

IES 4, Professional Values, Ethics, and Attitudes

Published:
Mar 28, 2024
|

Translated by: Federation of Accounting Professions

Subscribe to Exposure Drafts and Consultation Papers