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Handbækur um staðla frá skammstafanaskóginum IAASB, IESBA og IPSASB árið 2013 eru nú fáanlegar hjá IFAC. Hægt er að nálgast þær frítt á vefnum. Sjá hér að neðan.
2013 HANDBOOKS FROM IAASB, IESBA, AND IPSASB NOW AVAILABLE
(New York, New York, September 27, 2013) – The International Federation of Accountants (IFAC) today announced the availability of the 2013 editions of the handbooks from the International Auditing and Assurance Standards Board (IAASB), International Ethics Standards Board for Accountants (IESBA), and International Public Sector Accounting Standards Board (IPSASB).
2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services
Pronouncements
The 2013 handbook contains two new standards issued by the
IAASB since the 2012 edition: International Standard on Auditing (ISA) 610 (Revised 2013), Using the Work of Internal Auditors and International Standard on Review Engagements (ISRE) 2400
(Revised), Engagements to Review Financial Statements. To download a free electronic copy of the handbook for personal use, purchase print copies, or find information on recent developments
and outstanding exposure drafts, visit the IAASB’s website at www.iaasb.org.
2013 Handbook of the Code of Ethics for Professional Accountants
In addition to the extant Code of Ethics for Professional Accountants (the Code), the
2013 edition includes three revised pronouncements related to breaches of a
requirement of the Code; conflicts of interest; and the definition of “engagement team.” Changes to these pronouncements will take effect in 2014. See individual pronouncements for
details. To download a free electronic copy of the handbook for personal use, purchase print copies, or find information on recent developments and outstanding exposure drafts, visit the
IESBA’s website at www.ethicsboard.org.
2013 Handbook of International Public Sector Accounting Pronouncements
The 2013 edition includes Chapters 1-4 of the Conceptual Framework
for General Purpose Financial Reporting by Public Sector Entities, which were issued in January 2013. The 2013 handbook also includes an updated list of those International Public Sector
Accounting Standards (IPSASs) that are applicable to annual financial statements covering periods beginning on or after January 1, 2013, and a list of those IPSASs that are applicable to annual
financial statements covering periods beginning on or after January 1, 2014. To download a free electronic copy of the handbook for personal use, purchase print copies, or find information on
recent developments and outstanding exposure drafts, visit the IPSASB’s website at www.ipsasb.org.
The standards and pronouncements in each of the handbooks were developed by the IAASB, IESBA, and IPSASB, respectively. The structures and processes that support the operations of these independent standard-setting boards, including publishing the handbooks, are facilitated by IFAC. The International Accounting Education Standards Board has not issued a 2013 edition of its Handbook of International Education Pronouncements but plans to publish an updated version in 2014.
About IFAC
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by
strengthening the profession and contributing to the development of strong international economies. It is comprised of 173 members and associates in 129 countries and jurisdictions, representing
approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.
