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The Integrated Reporting Working Group of the International Auditing and Assurance Standards Board® (IAASB®) has released a publication, Exploring Assurance on Integrated Reporting and Other Emerging Developments in External Reporting, to inform stakeholders about the board’s ongoing work in this area.
The International Accounting Education Standards Board™ (IAESB™) has published its revised Framework for International Education Standards for Professional Accountants and Aspiring Professional Accountants (the “Framework”), which sets out the concepts that underlie its International Education Standards™ (IES™).
The International Auditing and Assurance Standards Board (IAASB) has issued revised international auditing standards designed to sharpen auditors’ focus on disclosures and to drive consistency in the application of the standards.