اذهب الي المحتوي

News

الاعضاء المتخصصين
  • عدد المشاركات

    33,984
  • تاريخ الانضمام

  • تاريخ اخر زياره

  • الأيام الفائز بها

    3

News أكثر الأيام التي فاز بها في 1 مارس 2015

News لديه أكثر محتوى تم الاعجاب به

معلومات شخصية

  • النوع
    Not Telling

أخر الزائرين للملف الشخصي

بلوك اخر الزائرين معطل ولن يظهر للاعضاء

News's Achievements

عضو خبير محترف و استشاري

عضو خبير محترف و استشاري (6/6)

13

السمعه بالموقع

  1. The International Public Sector Accounting Standards Board® (IPSASB®) has released a Consultation Paper (CP), Natural Resources, which considers the issues relating to the recognition, measurement, and presentation of natural resources by public sector entities. Natural resources are generally understood to be resources such as sunlight, air, water and land that exist without the actions of humankind. They account for a significant proportion of the economic resources in many jurisdictions. However, governments often lack sufficient information on the monetary value of natural resources, and as a result, grant rights to these resources without regard to financial and environmental sustainability, or intergenerational fairness. Currently, there is no explicit International Public Sector Accounting Standard (IPSAS™) guidance on accounting for natural resources in their original state. The IPSASB is now working to address this gap. The first phase of its work focuses on the financial reporting of tangible, naturally occurring resources, including subsoil resources, water, and living resources, which are in their natural state. This consultation paper is the first project output, and considers whether natural resources can be recognized as assets in general purpose financial statements or should be disclosed in broader financial reports. “The issue of accounting for natural resources is important for the public sector in most jurisdictions. The recognition and measurement of natural resources impacts not only on financial reporting, but also potentially for many governments on policy decisions and public financial management.” said IPSASB Chair Ian Carruthers. “This consultation paper is the IPSASB’s first step in developing guidance for this important area.” The IPSASB welcomes comments on all the matters discussed in this Consultation Paper by October 17, 2022. Feedback on the CP will guide the IPSASB in determining the approach to developing an Exposure Draft on the topic which will in turn shape a final IPSAS related to Natural Resources. How to Comment To access the Consultation Paper, Natural Resources, or to submit a comment, visit the IPSASB website. The IPSASB encourages IFAC members, associates, and Network Partners to promote the availability of this Consultation Paper to their members and employees. أضغط على الرابط لزيارة موقع الخبر
  2. This Handbook contains the complete International Public Sector Accounting Standards, published as of January 31, 2022. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. أضغط على الرابط لزيارة موقع الخبر
  3. The International Ethics Standards Board for Accountants (IESBA) is reminding stakeholders and encouraging the public to act soon and submit comments on their two open exposure drafts. The Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits establish provisions that comprehensively address independence considerations for firms and individuals involved in an engagement to perform an audit of group financial statements. The exposure draft landing page linked above includes a webinar explaining the proposed revisions. Comments are requested by May 31, 2022. The Proposed Technology-related Revisions to the Code seeks to enhance the Code’s robustness and expand its relevance in an environment being reshaped by rapid technological advancements. The proposed amendments will guide the ethical mindset and behavior of professional accountants in business and in public practice as they deal with changes brought by technology in their work processes and the content of the services they provide. The exposure draft landing page linked above includes a webinar explaining the proposed revisions. Comments are requested by June 20, 2022. (For stakeholders who are unable to submit a formal response, an online survey has been created for the Tech ED.) Public input is a critical component of the standards setting process. The IESBA encourages all stakeholders to comment on both important exposure drafts. Learn more about the IESBA at www.ethicsboard.org أضغط على الرابط لزيارة موقع الخبر
  4. The International Public Sector Accounting Standards Board® (IPSASB®) has released its Mid-Period Work Program Consultation Summary. The Consultation Summary confirms the projects added to the IPSASB’s work program, and explains the process followed to obtain stakeholder feedback on the Board’s original proposals, as well as the reasons for the IPSASB’s decisions. “In determining which projects to add to its 2022 work program, the IPSASB has had to balance delivery of its current financial reporting work program with the strong support for the projects proposed in the 2021 Mid-Period Work Program Consultation, and the demands from stakeholders for sustainability reporting guidance,” said IPSASB Chair Ian Carruthers. “The Board’s decision to add four projects to its 2022 work program reflects the balancing act needed to address the diverse needs of the IPSASB’s many stakeholders.” The four projects added to the IPSASB’s work program where work will be undertaken during 2022 are: (a) Presentation of Financial Statements; (b) Differential Reporting; (c) Reporting Sustainability Program Information (Limited-scope project); and (d) Global Consultation on Advancing Public Sector Sustainability Reporting. The IPSASB originally proposed to add another four limited-scope projects. These all received strong stakeholder support, so the projects below have been added as pre-commitments for the IPSASB’s future Work Program, with work to start as resources become available from 2023 onwards: (a) IPSAS 21, Impairment of Non-Cash Generating Assets; (b) IPSAS 31, Intangible Assets; (c) IPSAS 33, First Time Adoption of Accrual Basis IPSASs; and (d) Practice Statement: Making Materiality Judgements. أضغط على الرابط لزيارة موقع الخبر
  5. The International Public Sector Accounting Standards Board® (IPSASB®) has released for comment the Consultation Paper, Natural Resources. This Consultation Paper is the IPSASB’s first step in developing guidance on the recognition, measurement, presentation, and disclosure of natural resources in the public sector. The IPSASB welcomes the views of constituents on the proposed guidance and other matters raised in the consultation paper. The At-a-Glance summary document provides an overview of the Consultation Paper. أضغط على الرابط لزيارة موقع الخبر
  6. The Mid Period Work Program Consultation Summary (Consultation Summary) reflects the IPSASB’s deliberations and decisions related to the responses received to the 2021 Mid Period Work Program Consultation. The Consultation Summary highlights the process followed in deciding what projects to add, and the IPSASB’s basis for those decisions. The projects added to the 2022 IPSASB Work Program are: - Presentation of Financial Statements; - Differential Reporting; - Limited-Scope Project: Reporting Sustainability Program Information; and - Global Consultation on Advancing Public Sector Sustainability Reporting. Limited-scope projects added as pre-commitments for the IPSASB Work Program as resources become available from 2023 onwards are: - IPSAS 21, Impairment of Non-Cash Generating Assets; - IPSAS 31, Intangible Assets; - IPSAS 33, First Time Adoption of Accrual Basis IPSASs; and - Practice Statement: Making Materiality Judgements. أضغط على الرابط لزيارة موقع الخبر
  7. The document below provides a detailed explanation of how Figure 2 in the Consultation Paper, Natural Resources, was developed. أضغط على الرابط لزيارة موقع الخبر
  8. This objective of this public consultation is to evaluate the demand from stakeholders for sustainability reporting guidance, as well as the degree of support for the IPSASB’s involvement in the process, the priority areas for guidance, and how this might be approached. This Consultation Paper proposes the IPSASB: Serve as the standard setter for global public sector specific sustainability guidance, drawing upon its experience, processes, and global relationships. Develop initial guidance focused on general disclosure requirements for sustainability-related information and climate-related disclosures. Approach guidance development at an accelerated pace, with a potential for releasing initial guidance by the end of 2023. Stakeholder support and commitment are essential. This consultation lays out what the IPSASB believes is necessary to get started now, and the resources, including additional funding commitments, required to deliver public sector specific sustainability reporting guidance in a timely manner. أضغط على الرابط لزيارة موقع الخبر
  9. While there has recently been significant progress towards the development of a global baseline for sustainability reporting in the private sector, public sector sustainability reporting has yet to move forward in the same way. Governments are significant in expenditure and employment terms in all jurisdictions, as well as in the global bond market. How and where they spend the money they raise through the taxes everyone pays will therefore be critical in successfully delivering the United Nation’s Sustainable Development Goals (SDGs), and making meaningful progress on climate change. As a result of expected differences in focus and coverage compared with the private sector, global public sector sustainability reporting guidance will be required to bring the necessary transparency and comparability to government activities in this important area. In response to stakeholder demand, including from the World Bank, today the International Public Sector Accounting Standards Board® (IPSASB®) launched a global consultation on developing a sustainability reporting framework for the public sector. To kick-off the discussion, the IPSASB has issued its Consultation Paper, Advancing Public Sector Sustainability Reporting. Comments are requested by September 9, 2022. “The IPSASB has the experience, processes, and relationships to develop global public sector sustainability reporting guidance efficiently and effectively,” said Ian Carruthers, IPSASB Chair. “We are ready to take on this responsibility, and the consultation paper we released today outlines how we would tackle this critical work through collaboration with others, and building on our 25 years of standard setting experience.” The aim of the public consultation process is to evaluate the demand from stakeholders for global public sector specific sustainability reporting guidance, as well as the degree of support for IPSASB developing such guidance, the priority areas for coverage, and how this might be approached. Within this consultation paper, the IPSASB proposes to: Serve as the standard setter for global public sector specific sustainability reporting guidance, drawing upon its experience, processes and global relationships. Develop initial guidance focused on the topics of general disclosure requirements for sustainability-related information and climate-related disclosures by drawing on the initial work of the newly formed International Sustainability Standards Board in these areas. Approach guidance development at an accelerated pace, with a potential for releasing initial guidance by the end of 2023. To this end, strong stakeholder support and commitment are essential. The consultation paper lays out what the IPSASB believes is necessary to get started now, and the resources, including additional funding, required, to deliver public sector specific sustainability reporting guidance, in a timely manner. How to Comment Visit the IPSASB’s website to access the Consultation Paper. Comments are requested by September 9, 2022. The IPSASB encourages IFAC members, associates, and Network Partners to promote the availability of this Consultation Paper to their members and employees. أضغط على الرابط لزيارة موقع الخبر
  10. Date: Fri, 2022-05-06Location/Media Outlet: New York, NYToday, the Staff of the International Ethics Standards Board for Accountants (IESBA) released the report, Benchmarking International Independence Standards Phase 1 Report: Comparison of IESBA and US SEC/PCAOB Frameworks. Issues, Insights & Interest Areas: Adoption & ImplementationLanguage: EnglishNews Type: Press Releases/News AlertsPress ReleasesSource: IESBAHide Banner: 1أضغط على الرابط لزيارة موقع الخبر
  11. Subtitle: Phase 1 Report - Comparison of IESBA and US SEC/ PCAOB Independence Frameworks Published: Fri, 2022-05-06Items: Benchmarking the International Independence StandardsDisable Login Requirement: 0Issues, Insights & Interest Areas: Adoption & ImplementationLanguage: EnglishPublication Type: Guidance & Support ToolsSource: IESBAED Status: أضغط على الرابط لزيارة موقع الخبر
  12. Subtitle: Phase 1 Report - Comparison of IESBA and US SEC/ PCAOB Independence Frameworks Published: Fri, 2022-05-06Items: Benchmarking the International Independence Standards - Phase 1 ReportSummary, Benchmarking International Independence StandardsBenchmarking IIS Phase One ReportDisable Login Requirement: 0Issues, Insights & Interest Areas: Adoption & ImplementationLanguage: EnglishPublication Type: Guidance & Support ToolsSource: IESBAThe staff of the International Ethics Standards Board for Accountants’ (IESBA) has completed a study comparing the provisions of International Code of Ethics for Professional Accountants (including International Independence Standards) — in particular the independence provisions applicable to audits of financial statements of public interest entities (PIEs)—with the relevant rules of the U.S. ED Status: أضغط على الرابط لزيارة موقع الخبر
  13. The staff of the International Ethics Standards Board for Accountants’ (IESBA) has completed a study comparing the provisions of International Code of Ethics for Professional Accountants (including International Independence Standards) — in particular the independence provisions applicable to audits of financial statements of public interest entities (PIEs)—with the relevant rules of the U.S. Securities and Exchange Commission (SEC) and the US Public Company Accounting Oversight Board (PCAOB). The study focuses primarily on the SEC rules and includes a reference to the PCAOB's independence requirements only where those requirements are incremental. The Report reflects the IESBA Staff's understanding of the respective frameworks being compared, and incorporates input received from the IESBA's Benchmarking Working Group. أضغط على الرابط لزيارة موقع الخبر
  14. Today, the Staff of the International Ethics Standards Board for Accountants (IESBA) released the report, Benchmarking International Independence Standards Phase 1 Report: Comparison of IESBA and US SEC/PCAOB Frameworks. The publication details the findings of a study comparing the provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code)—in particular the independence provisions applicable to audits of financial statements of public interest entities (PIEs)—with the relevant rules of the U.S. Securities and Exchange Commission (SEC) and the US Public Company Accounting Oversight Board (PCAOB). “Considerable advances have been made in recent years to strengthen the International Independence Standards, further reinforcing the important role of the independent audit to the integrity of financial markets worldwide,” said IESBA Chair Gabriela Figueiredo Dias. “This timely benchmarking analysis answers many questions we have received and provides much insight into how the provisions in the Code compare with those of a major jurisdiction like the U.S., and will ultimately instill greater public confidence in the robustness of the Code.” The IESBA launched the benchmarking study to promote awareness and further adoption of the Code. Without making judgments as to the relative merits of the two independence frameworks, the report highlights the similarities and key differences between the Code and the U.S. SEC and PCAOB rules in areas of greatest interest to stakeholders, including the permissibility of non-assurance services to audit clients, fees, long association with an audit client, and business and financial relationships. The IESBA will consider the findings of the benchmarking analysis in developing its 2024-2027 Strategy and Work Plan. Alongside the detailed report, the IESBA Staff has published an abridged report that provides an overview of the main similarities and differences, as well as an additional publication with further information on the background and objectives of the initiative. Learn more on the IESBA website. أضغط على الرابط لزيارة موقع الخبر
×
×
  • اضف...