Download the newsletter:
Audit & IFRS Newsletter Q.1 – 2021
Content
IFRS
- Fiscal Unity Guidelines issued by Malta Institute of Accountants
- Change effective from 2021: ‘COVID-19 related rent concessions’ extension
- Change effective from 2023: ‘Material’ rather than ‘Significant’ accounting policies
- Change effective from 2023: ‘Policies’ versus ‘Estimates’
- IASB Proposal: New standard to improve rate-regulated entities’ reporting
- IASB Proposal: New approach to improve ‘Notes to the Financial Statements’
- IESBA’s and IFAC’s Partnership in delivering ethics and independence resource
- IAASB issues support material to help auditors address risk of overreliance on technology
- New article by IAASB chair: Assurance standards keeping pace on non-financial reporting
- Exposure Draft On Revised Audit Management Standards
Audit
- Broad Stakeholder Participation In IESBA Consultation On Public Interest Entity Definition
