Assurance

Notice The International Federation of Accountants (IFAC) issued a Tool to work in conjunction with the International Auditing and Assurance StandardsBoard’s (IAASB) previously published ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures, and other relevant ISAs. Information and Implications Management of all entities, irrespective of type or size, has to make accounting estimates from time to time. …

IFAC Release: New Implementation Tool for auditing accounting estimates. Read More »

Notice Exposure Draft ED/2022/S1 General Requirements for Disclosure of Sustainability-related Financial Information is published by the ISSB for comment only.Exposure Draft ED/2022/S2 Climate-related Disclosures is published by the ISSB for comment only. Information and Implications Professional accountants and finance executives are ideally positioned to play a key advisory role in addressing the reporting requirements, challenges and opportunities relating to sustainability …

The International Sustainability Standards Board’s (ISSB) First two exposure drafts of Sustainability and related Financial and Climate disclosure requirements are available for public consultation and comments until 29 July 2022.  Read More »