News and Publications

IAASB Digital Technology Market Scan: Digital Assets

IAASB Digital Technology Market Scan: Digital Assets

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Welcome to the seventh Market Scan from the IAASB's Disruptive Technology team. Building on our ongoing work, we will issue a Market Scan every 2-3 months. Market Scans cover exciting trends, including new developments, corporate and start-up innovation, noteworthy investments and what it all might mean for the IAASB. In this Market Scan, we explore…
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IESBA Staff Releases Q&As to Spotlight Key Changes to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

IESBA Staff Releases Q&As to Spotlight Key Changes to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

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The Staff of the International Ethics Standards Board for Accountants (IESBA) today released a questions and answers (Q&As) publication on the revisions to the definitions of listed entity and public interest entity (PIE) in the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). The development of the Q&As has been informed…
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New International Foundation for Ethics and Audit Strengthens Independence of the Standard-Setting System

New International Foundation for Ethics and Audit Strengthens Independence of the Standard-Setting System

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The Board of Trustees of the International Foundation for Ethics and Audit (IFEA, or the Foundation) celebrates the launch of the Foundation, which implements a key recommendation contemplated in the Monitoring Group’s July 2020 Recommendations, Strengthening the International Audit and Ethics Standard-Setting System. The objective in establishing the Foundation is to move the International Ethics…
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Questions & Answers on the International Foundation for Ethics and Audit

Questions & Answers on the International Foundation for Ethics and Audit

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Who is the Monitoring Group? The Monitoring Group (MG) is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality. The MG is responsible for the overall governance of the international audit and ethics standard-setting system, including conducting periodic…
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IESBA and IAASB Highlight Commitment to Deliver on Recommendations in New IOSCO Report on a Global Assurance Framework for Sustainability-related Corporate Reporting

IESBA and IAASB Highlight Commitment to Deliver on Recommendations in New IOSCO Report on a Global Assurance Framework for Sustainability-related Corporate Reporting

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The International Ethics Standards Board for Accountants (IESBA) and International Auditing and Assurance Standards Board (IAASB) welcome the report released today by the International Organization of Securities Commissions (IOSCO) on developing a global assurance framework for sustainability-related corporate reporting. The IOSCO report reflects extensive research and feedback from key stakeholders. The report calls for timely…
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IFAC Names Helen Partridge as Chief Financial Officer

IFAC Names Helen Partridge as Chief Financial Officer

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The International Federation of Accountants (IFAC), the voice of the global accountancy profession, announces that Helen Partridge has been named Chief Financial Officer, effective April 1, 2023.   Ms. Partridge, who joined IFAC in 2020, assumes leadership for IFAC’s finance team and financial activities, including accounting, financial strategy, planning and analysis, and tax.  Previously, Ms. Partridge…
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IASB proposes illustrative examples on climate-related and other uncertainties in the financial statements

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/6 'Climate-related and Other Uncertainties in the Financial Statements (Proposed illustrative examples)'. Comments are requested by 28 November 2024.
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GRI and TNFD publish interoperability table

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The Global Reporting Initiative (GRI) and the Taskforce on Nature-related Financial Disclosures (TNFD) have published a guidance document and a mapping table that provide an overview of where the TNFD recommendations and GRI standards are aligned.
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IASB proposes amendments to IFRS 19

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The International Accounting Standards Board (IASB) has published an exposure draft IASB/ED/2024/5 'Amendments to IFRS 19 'Subsidiaries without Public Accountability: Disclosures''. Comments are requested by 27 November 2024.
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EFRAG adds new technical explanations on ESRSs

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EFRAG has added new non-authoritative technical explanations to its compilation of explanations that are intended to assist stakeholders in the implementation of the European Sustainability Reporting Standards (ESRSs).
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