New and Emerging Standards
| Digests and overviews of standards developments are produced for meetings of the Accounting and Auditing Standards panel. Please click here to view them. |
CIPFA monitors developments in financial reporting and auditing standards, paying particular attention to those
which are relevant to the public
benefit sector.
Details of individual consultations, exposure drafts and final standards can be found below.
Developments in UK and Ireland accounting standards More ...
IPSASB Conceptual Framework Consultation Paper on Presentation |
Developments in UK and Ireland audit More ...
APB issues revised Practice Note on central government audit in the Republic of Ireland |
APB issues revised PN27 on the audit of credit unions in the UK |
Developments in the UK public benefit sector More ...
ASB issues Interpretation of its Statement of Principles for Public Benefit Entities |
Developments in international accounting standards More ...
IASB clarifies its requirements for offsetting financial instruments |
Developments in international auditing standards More ...
Developments in international public sector guidance More ...
IPSASB issues IPSASB 32, Service Concession Arrangements: Grantor |