News and Publications

Audit Quality in a Multidisciplinary Firm

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…

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

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…

ESMA continues series of video tutorials on ESEF

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.

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

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'.

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

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.

IVSC begins article series on goodwill amortisation

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…

Evaluating the Finance Function

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…

Future-Fit Accountants: Roles for the Next Decade

The world is changing fast, and so are the roles of finance and accounting professionals. The nature of work performed by professional accountants and the nature of their contribution to organizations are rapidly evolving in response to significant business trends. This report identifies the roles that future-fit accountants in business can fulfill to remain integral…

IASB publishes “Investor Perspectives” article on proposed amendments to IFRS 17

The IASB has issued the latest issue of "Investor Perspectives." In this edition, IASB board member Nick Anderson discusses the new disclosures in the targeted amendments to IFRS 17.

We comment on seven IFRS Interpretations Committee tentative agenda decisions

We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 1, IAS 7, IAS 41, IFRS 9, IFRS 15, and IFRS 16, as published in the June 2019 IFRIC Update.