IPSAS ED 93 proposes aligning the materiality definition between the Conceptual Framework for General Purpose Financial ...

The International Auditing and Assurance Standards Board released information on its new standard, while the International ...

The LOI outlines a framework for MIP and Nyati to negotiate the terms ... the ability to maintain adequate internal controls over financial reporting as required by law; compliance with ...

The theoretical foundation of water accounting is contained in the Water Accounting Conceptual Framework ... Meteorology's water accounting function. The framework was developed by consulting water ...

Credible financial reporting is a matter of public confidence, yet in many cases, it has failed to meet expectations, especially in recent times. Debates and discussions have taken centre stage ...

Those on the front line of the sustainability reporting landscape share what’s to come in 2023 and what accounting professionals need to know to prepare. The AICPA Auditing Standards Board is seeking ...