News and Publications

Guide for the adoption or other use of ISSB standards

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The International Sustainability Standards Board (ISSB) has released a preview version of a guide that is intended to support jurisdictions on their journey to adopt the ISSB standards. At the same time, the ISSB has published a summary of ongoing and completed jurisdictional consultations.
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ISSB publishes webcast and educational material on industry-specific disclosures

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The International Sustainability Standards Board (ISSB) has released a 14-minute webcast on the importance of industry-specific disclosures to investors. At the same time, the ISSB has published educational material explaining how entities can refer to and consider the content in the SASB standards to meet the requirements in IFRS S1.
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Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

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This Q&A publication is designed to highlight, illustrate, or explain aspects of the PIE revisions in the Code and is intended to complement the Basis for Conclusions for the final pronouncement. It will assist national standards setters, professional accountancy organizations, and firms in adopting and/or implementing the PIE revisions. The Q&As will also assist regulators…
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Briefing Note for Global Sustainability Roundtables

Briefing Note for Global Sustainability Roundtables

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the IESBA will hold four global roundtables to obtain input that will help shape the development of new ethics and independence standards for sustainability reporting and assurance.  The objective of the IESBA’s global sustainability roundtables is to obtain stakeholders’ input to key ethics and independence issues relating to sustainability reporting and assurance as well as the…
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IFAC Response to the IFRS for SMEs Exposure Draft

IFAC Response to the IFRS for SMEs Exposure Draft

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IFAC welcomes this comprehensive review of IFRS for small- and medium-sized enterprises (SMEs). In principle, we support alignment of IFRS for SMEs with full IFRS Standards. As a basic standard-setting principle we believe the concepts that underpin IFRS and IFRS for SMEs should be the same, notwithstanding that their application may need to be modified…
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Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

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These revisions to the Code Relating to the Definition of Engagement Team and Group Audits address holistically the various independence considerations in an audit of group financial statements. The revisions also deal with the independence and other implications of the changes made to the definition of an engagement team in the Code to align with changes…
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The Role Accounting Technicians Can Play in the Global Accountancy Ecosystem

The Role Accounting Technicians Can Play in the Global Accountancy Ecosystem

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Accounting Technicians are part of the global accountancy profession, working across all sectors in financial management roles that are essential to a strong and sustainable accountancy profession, private and public sector organizations, and financial markets and economies. When Accounting Technicians, or ATs, are empowered with appropriate technical knowledge and practical skills—and valued by employers—they support…
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Proposed Revisions to the Code Addressing Tax Planning and Related Services

Proposed Revisions to the Code Addressing Tax Planning and Related Services

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The proposed revisions to the Code addressing tax planning and related services responds to public interest concerns about tax avoidance and the role played by consultants, including professional tax advisers, in light of revelations in recent years such as the Paradise and Pandora Papers. The proposals strengthen the ethical expectations for professional accountants in business…
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