Download:
Audit & IFRS-Newsletter Q4 2020
Learn about the most recent changes in IFRS & audit internationally:
- IFRS Changes For 2020 Financial Statements
- Amendments to IFRS 16 ‘Leases’ – COVID-19-Related rent concessions
- Amendments to various financial instruments standards – ‘Interest Rate Benchmark Reform – Phase 1’
- Amendments to IFRS 3 ‘Business Combinations’ – ‘Definition of a Business’
- Amendments to IAS 1 ‘Presentation of Financial Statements’ and IAS 8 ‘Accounting Policies, Changes In Accounting Estimates And Errors’ – ‘Definition of Material’
- Amendments to IFRS 4 ‘Insurance Contracts’
- IAASB fraud and going concern roundtables
- AI & fraud detection
- Expectation gap
- Fraud and going concern in less complex entities
- IAASB communique details plans to develop separate standard for audits of less complex entities
- Audit quality management standards
- International Standard on Auditing 220 (Revised)