News and Publications

IASB releases podcast on IFRS 17

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The IASB has released a podcast featuring IASB members Darrel Scott and Nick Anderson as well as technical staff member Roberta Ravelli as they discuss the developments at the November 2019 Board meeting related to the amendment IFRS 17 'Insurance Contracts'.
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IFRS model financial statements 2019

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Deloitte's Global IFRS Office has released 'International GAAP Holdings Limited — Model financial statements for the year ended 31 December 2019'.
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Revisions to IES 2, 3, 4 and 8

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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…
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FOCUS ON PROFESSIONAL SKEPTICISM

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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.
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Audit Quality in a Multidisciplinary Firm

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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…
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Watch and Learn! International Webinar on Proposed Changes for Role and Mindset Expectations

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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…
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ESMA continues series of video tutorials on ESEF

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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.
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IASB publishes project update on goodwill and impairment related to business combinations

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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'.
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Responses to the ESMA consultation on short-termism in financial markets

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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.
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