This author has yet to write their bio.Meanwhile lets just say that we are proud Darren Caple contributed a whooping 130 entries.
These newly revised International Education Standards address learning and development for information and communications technologies (ICT) and professional skepticism. As market expectation increases for ICT skills and professional skepticism, these standards were developed to address the competencies, skills, and behaviors for both aspiring and professional accountants in these critical areas. The revised education standards include…
A summary of recent developments at SASB/CDSB, CDSB, ACCA/CAANZ/ICAS, IIRC, and GRI.
This communiqué is part of a series from the IAASB Professional Skepticism Working Group, providing updates on the IAASB’s efforts to appropriately reflect professional skepticism in its standards, together with other relevant news and information. The previous edition is available online.
Developed in partnership with Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA), this report looks at the evidence surrounding the multidisciplinary model and its relationship with audit quality. It draws from leading academic literature, policy and expert views, and an in-depth study of how regulators worldwide manage…
To help our stakeholders understand the IESBA’s recent proposed Code of Ethics changes to promote role and mindset expectation, the IESBA hosted a webinar detailing these changes. Listen to IESBA Deputy Chair Richard Fleck share an overview of the proposed revisions, including: Highlighting professional accountants’ wide-ranging role in society and the relationship between compliance with the Code…
The European Securities and Markets Authority (ESMA) has released the third in a series of tutorial videos designed to guide market participants through the new requirements of European Single Electronic Format (ESEF), which will become effective in 2020.
The IASB has published an article by IASB member Tom Scott on the status of the Board’s goodwill and impairment project following its post-implementation review of IFRS 3, ‘Business Combinations’.
In July 2019, the European Securities and Markets Authority (ESMA) launched a consultation that aimed to gather evidence on potential short-term pressures on corporations stemming from the financial sector. The individual responses to the consultation are now available.
The International Valuation Standards Council (IVSC) has published the first article in a series looking into whether principles underlying business valuations are compatible with the concept of goodwill amortisation. The series aims at encouraging public discussion by exploring certain fundamental questions in this area to inform financial statement preparers, reviewers, and users, and aid the…
An effective finance function is integral to an organization’s long-term success. Therefore, ensuring a fit-for-purpose finance function that meets the needs of an organization is crucially important. This tool is designed for use by boards and management teams to support meaningful discussion on how the finance function progresses within the organization. It also helps identify…