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IFRS & Audit Newsletter – Q2 2022

Learn about the most recent IFRS & audit changes in Malta & the EU:

  • Proposed narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised)
  • IAASB LCE conference yields key takeaways
  • New non-authoritative guidance on fraud in an audit of financial statements
  • New IAASB fact sheet on Engagement Team definition
  • Broadened definition of Public Interest Entity
  • Sustainability Disclosures: A Global Baseline By The End Of The Year
  • Collaboration Between ISSB And Global Reporting Initiative (GRI)
  • The Future Of Integrated Reporting
  • Post-Implementation Review Of IFRS 10 ‘Consolidated Financial Statements’, IFRS 11 ‘Joint Arrangements’ and IFRS 12 ‘Disclosure Of Interest In Other Entities’
  • IASB Workplan – Expected Highlights Of Q3
  • Exposure Draft Feedback Deadlines

Should you need advice on the most recent IFRS & audit updates, please do not hesitate to contact us.