Chartered Institute of Public Finance and Accountancy

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 ...

01-2012

IPSASB Conceptual Framework Consultation Paper on Presentation

01-2012

IASB defers IFRS 9 mandatory effective date to 2015

03-2011

ASB Proposals for a Public Benefit Entity Standard

02-2011

ASB FRED Amendments to FRS 29 (IFRS 7)

Developments in UK and Ireland audit More ...

08-2011

APB issues revised Practice Note on central government audit in the Republic of Ireland

05-2011

APB issues revised PN27 on the audit of credit unions in the UK

03-2011

APB revised PN on Bank and Building Society audit

Developments in the UK public benefit sector More ...

06-2009

ASB issues FRS 30 Heritage Assets

06-2008

ASB revised proposals on Accounting for Heritage Assets

06-2007

ASB issues Interpretation of its Statement of Principles for Public Benefit Entities

Developments in international accounting standards More ...

12-2011

IASB proposes to clarify the transition guidance in IFRS 10

12-2011

IASB clarifies its requirements for offsetting financial instruments

12-2011

IASB defers IFRS 9 mandatory effective date to 2015

Developments in international auditing standards More ...

12-2011

IAASB guidance on auditing Financial Instruments

05-2011

IAASB Consults on Enhancing the Value of Auditor Reporting

04-2011

IAASB consults on Enhanced Overarching Assurance Standard

Developments in international public sector guidance More ...

10-2011

IPSASB issues IPSASB 32, Service Concession Arrangements: Grantor

10-2011

IPSASB publishes Annual Improvements Standard