The International Auditing and Assurance Standards Board (IAASB) has released a revised International Standard on Auditing (ISA) dealing with the use of internal auditors in external audits.
The United Nations Conference on Sustainable Development (UNCSD) to take place in Rio de Janeiro, Brazil, in June 2012 (‘Rio+20’) may result in a call for mandatory sustainability or integrated reporting by the world’s largest companies.
The IASB held its regular monthly meeting on 20-21 March 2012 in London, part of it a joint meeting with the FASB. We have posted Deloitte
observer notes from some sessions held on Tuesday and Wednesday, covering post-implementation reviews, effectiv…
The European Financial Reporting Advisory Group (EFRAG) announced additional outreach meetings on 17 April 2012 in Amsterdam and 18 April 2012 in Vienna regarding discussion papers ‘Accounting for business combinations under common control’ and ‘Improv…
Deloitte’s IFRS Global Office has submitted a letter of comment to the International Accounting Standards Board (IASB) on its Exposure Draft ED/2011/7 – Transition Guidance – Proposed amendments to IFRS 10.