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Issuance of Attestation Standards Completes Clarity Project
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PCAOB Gets Budget Increase of Almost 3%
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Why We Need a Cloud Accounting Communications System
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New Bottle, Old Wine? Six Capitals Framework Will Require Trade-offs
Audit & Assurance
- Business Reporting
When It Comes to Sustainability Reporting, What Is Material?
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Non Financial Reporting Directive Panel Discussion
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“Panama Papers Come at Unfortunate Moment for EU Commission”: EC Head of Unit Accounting and Financial Reporting
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Corporate Reporting of Human Proportions
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Randstad Releases Salary Guide for Finance and Accounting
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IFAC Small and Medium Practices (SMP) Committee Response to the International Ethics Standards Board for Accountants (IESBA) Exposure Draft: Proposed Revisions Pertaining to Safeguards —Phase 1

The IFAC SMP Committee generally supports IESBA’s proposed revisions to the extant Code pertaining to the conceptual framework. However, it believes that the new overarching requirements for all PAs to apply the Conceptual Framework (R120.3 and R300.2) should be replaced with overarching objectives for the PA, which are supported by more specific requirements.

Mar 21, 2016

IFAC

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