• IAASB eNews: September 2016

    English
    IAASB Seeks Technical Director

    Based in New York, this uniquely impactful role requires deep knowledge of audit and assurance, strong understanding of standard setting, and exceptional leadership ability. 

    Access additional information »

    The Future of Audit

    IAASB Chairman Prof. Arnold Schilder recently discussed what lies ahead for the audit profession, the IAASB, and investors with Matt Waldron, Director of Financial Reporting Policy at CFA Institute and Chair of the IAASB Consultative Advisory Group.

    Read Interview     »

    Input Requested on Growing Use of Data Analytics

    In response to the rapidly changing pace of technology and the capability to capture and communicate data digitally, the IAASB has issued a Request for Input, Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics.

    Comment by February 15, 2017     »

    Data Analytics Project Advisory Panel

    A call for nominations for a newly formed Data Analytics Project Advisory Panel was issued at the same time as the Request for Input. The deadline for nominations is October 15, 2016.

    Access Call for Nominations »

    Credibility and Trust in Emerging Forms of External Reporting

    A recent Discussion Paper from the IAASB’s Integrated Reporting Working Group covers factors that can enhance credibility and trust in external reporting, types of professional services covered by IAASB standards, key challenges in relation to assurance engagements, and potential guidance. 

    Comment by Dec. 15, 2016 »

    Seeking Feedback on 2017-2018 Work Plan

    As the IAASB will soon be at the mid-point of its five-year strategy, it is has issued a public surveyconsultation seeking feedback and comment on its work plan for 2017-2018. All stakeholders are asked to share their views.

    Survey closes Sept. 30, 2016     »

    Upcoming Dates
    • September 12-13, 2016: IAASB CAG Meeting, New York, New York
    • September 19-23, 2016: IAASB Meeting, Hong Kong
    • December 5-9, 2016: IAASB Meeting, New York, New York
    • March 13-17, 2017: IAASB Meeting, Lima, Peru
    • June 19-23, 2017: IAASB Meeting, New York, New York
    For more information, or to register to attend an IAASB meeting as an observer, visit IAASB Meetings and IAASB CAG Meetings.

  • IFAC & IAASB eNews Special Edition: Working for the International Auditing and Assurance Standards Board

    English

    Are you seeking an exceptional senior leadership opportunity that combines your understanding of the public interest role of auditing and assurance standards with your desire to make a difference on a global stage?

    The accountancy profession is a truly global profession underpinned by high-quality international standards. The International Audit and Assurance Standards Board’s International Standards on Audit, which help support strong global financial markets and the world’s economy, are among the most important international standards.

    “Working for the IAASB provides a rich and diverse experience, and the opportunity to help enhance the quality and consistency of practice throughout the world in the public interest,” according to James Gunn, Managing Director, Professional Standards.

    Under the direction of the Technical Director, a team of 10 professionals assists the IAASB in serving the public interest by setting high-quality international standards for auditing, assurance, and other related areas, and by facilitating their adoption and implementation.

    Beverly Bahlmann, IAASB Deputy Director, enjoys the collaborative, multi-cultural, and collegial environment. She says, “The IAASB’s agenda challenges me to stay abreast of developments and future trends, to think strategically, and to innovate. I have the opportunity to contribute significantly to the work of the IAASB, and interact with stakeholders from around the world.”

    The IAASB is seeking a Technical Director. Based in New York, this uniquely impactful role requires deep knowledge of audit and assurance, strong understanding of standard setting, and exceptional leadership ability. In return, you will have the opportunity to:

    • Engage with senior members of the global accountancy profession, the regulatory community, and other key stakeholders in support of, and to enhance, global public trust;
    • Manage the international audit and assurance standard-setting program, and influence the direction, shape, and content of leading-edge standard-setting projects; and
    • Lead and develop a dynamic team of high-quality individuals in a  diverse, and collegial environment, fostering strong relations with colleagues and peers who are passionate about international standard setting.

    This is a role that makes a difference. For further information about the position and how to apply, please see the IAASB Technical Director job description.

    The IAASB is one of four independent international standard-setting boards whose operating structures are supported by the International Federation of Accountants. Most standard setting staff positions for the IAASB and the International Ethics Standards Board for Accountants are based in New York, US. Standard-setting staff positions that support the International Public Sector Accounting Standards Board and International Accounting Education Standards Board are based in Toronto, Canada.

     

  • Intellectual Property eNews: August 2016

    English
    Arabic Translations Meeting

    For the first time, a meeting of professional accountancy organizations interested in Arabic language translations was held, hosted by the Gulf Cooperation Council Accountancy and Auditing Organization. The parties agreed to further collaborate in order to increase IFAC-authorized Arabic translations of the International Standards and other IFAC publications to support professional accountants in the region.

    For more information, contact permissions@ifac.org.

    Spanish Good Practice Guidance Available

    Nine translated documents comprising the International Good Practice Guidance series were finalized and published to support Spanish-speaking professional accountants in business.

    READ MORE »

    Spanish IPSAS® 33-38, RPG 3

    The International Public Sector Accounting Standards Board®(IPSASB®)’s IPSAS 33-38 andRecommended Practice Guideline 3 have been published by IFAC in Spanish. These pronouncements deal with a variety of important issues, including first-time adoption of accrual basis IPSAS.

    READ MORE      »

    Spanish Policy Position Paper Summaries

    Summaries of eight IFAC Policy Position Papers cover topics including standard setting in the public interest, regulation and global regulatory convergence, effective governance, risk management and internal control, and enhancing organizational reporting.

    READ MORE     »

    IESBA Audit Fee Setting Publication in Spanish

    The International Ethics Standards Board for Accountants® (IESBA®)’s staff publication, Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure, highlights important considerations in theCode of Ethics for Professional Accountants™ (the Code) for auditors in relation to the setting of audit fees.

    READ MORE      »

    Key Audit Matters, Other Standards in French and Spanish

    The International Auditing and Assurance Standards Board (IAASB)’s new ISA 701,Communicating Key Audit Matters in the Independent Auditor's Report, and other revised auditor reporting standards, including revised versions of ISA 260, 570,700, 705, 706, 800, 805, and 810. A Spanish translation of theReporting on Audited Financial Statements – New and Revised Auditor Reporting Standards and Related Conforming Amendments, including ISA 701, is also available. Revised versions of ISA 800, 805, and 810 will soon be available in Spanish.

    French 2013 IPSASB Handbook

    The 2013 Handbook of International Public Sector Accounting Pronouncements, including IPSAS 1-32 and, chapters 1-4 of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, is now available in French.

    READ MORE     »

    2014 IAASB Handbook in Russian

    IFAC published the Russian edition of the 2014 IAASB Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Volumes II and III. The translation was reviewed by a committee including experts from the Russian Federation, Belorussia, Kazakhstan, and Kyrgyzstan to ensure its wide acceptability.

    READ MORE     »

    Revised IFAC SMOs—A Reminder

    IFAC’s Statements of Membership Obligations (SMOs), are globally recognized as a framework for credible and high-quality professional accountancy organizations and form the basis of the IFAC Member Body Compliance Program. IFAC member organizations are reminded of the importance of the SMOs. Translators are reminded to translate the most current version (Revised 2012), and to use IFAC’sonline system to request permission.

    REQUEST PERMISSION      »

    Join the Discussion: LinkedIn Translator Forum

    Connect with other translating bodies and related stakeholders all over the world! Please post questions, share your experience, or offer suggestions so that both you and your fellow translators can benefit.

    JOIN THE FORUM     »

    Translations on Global Knowledge Gateway™

    Translated content on the Global Knowledge Gateway continues to increase with numerous Viewpoints and commentary available in several languages. Thanks to the relevant translating organizations for their efforts.

    Reminder—Use of IFAC’s Intellectual Property

    In accordance with IFAC’s policies, appropriate permissions must be in place for reproduction or translation of IFAC-copyrighted content or use of IFAC’s numerous trademarks. Please visit ourFrequently Asked Questions for more information. Permission requests may be submitted via ourOnline Permission Request and Inquiry system.

    What to Watch For
    The following translations in major world languages are coming soon:
    • Arabic translation of 2015 Handbook of International Public Sector Accounting Pronouncements
    • French and Spanish translations of Guide to Compilation Engagements and Guide to Review Engagements
    • Russian translation of 2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
    • Spanish translation of 2015 Handbook of International Education Pronouncements; revised versions of ISA 720, 800, 805, and 810; and Guide to Practice Management
    Recent Translations

    IFAC appreciates the efforts of its designated translating bodies which have recently finalized the following translations:

  • IESBA eNews: July 2016

    English
    IESBA Meeting, June 27–29 in New York, New York

    The June meeting summary features updates on the IESBA’s current projects and initiatives, including: Structure of the Code of Ethics for Professional Accountants (the Code), Safeguards, Professional Skepticism, Long Association, and Part C. It also underlines a presentation from Brian Hunt, Vice Chair of the International Forum of Independent Audit Regulators.

    The new standard, Responding to Non-Compliance with Laws & Regulations (NOCLAR), has been released and will be included in the 2016 Handbook in Q3. To enhance understanding and facilitate effective implementation of the standard, IESBA staff are developing Staff Q&As for publication later this year, among other resources (see more below). 

    Listen to June Highlights» |  Read June Meeting Summary»

    New Standard, Responding to Non-Compliance with Laws & Regulations

    On July 14, the IESBA released the new NOCLAR standard, which sets out a first-of-its-kind framework to guide professional accountants in what actions to take in the public interest when they become aware of potential violations of laws and regulations committed by a client or employer.

    All Access NOCLAR »

    NOCLAR Video Series

    IESBA Chairman, Consultative Advisory Group (CAG) Chairman, and members discuss what accountants, including those operating in small- and medium-sized practices, and stakeholders need to know about the new standard.



    Watch Videos     »

    NOCLAR Fact Sheet

    The fact sheet summarizes key aspects of the new standard, including outcomes it seeks to achieve in the public interest, who will be affected by the standard, and what governments, national standard setters, professional accountancy organizations, firms, and others can do to contribute to addressing NOCLAR globally.

    Access the Fact Sheet     »

    IESBA Consultative Advisory Group

    The Consultative Advisory Group (CAG) met via teleconference on June 20 to discuss significant matters arising on the exposure of proposals regarding Phase 1 of the IESBA’s Safeguards project.

    See meeting details »

    Annual National Standard Setters Meeting

    On June 15, national ethics standard setters from 13 countries met in New York to discuss projects on the IESBA’s agenda and significant ethics-related developments affecting the global accountancy profession.

    IESBA Leadership at IOSCO C1

    The IESBA Deputy Chair presented on the vision for the IESBA’s future work at the International Organization of Securities Commission (IOSCO)’s Committee 1 meeting, in June. Hosted by the UK Financial Conduct Authority, the meeting also included presentations from the international standard setters for accounting and audit.

    About IOSCO C1     »

    PIOB Meeting Update

    At its June 30-July 1 meeting, the Public Interest Oversight Board (PIOB) concluded that due process had been followed in the development and approval of the NOCLAR standard and related amendments to other sections of the IESBA Code. 

    Read More »

    2015 IESBA Annual Report

    The 2015 Annual Report, Elevating Global Ethics, summarizes the IESBA's achievements, project developments, and operating context in 2015 with reports and messages from the Chairman, CAG Chairman, and Technical Director.

    Access Annual Report     »

    IAASB & IESBA Leaders Discuss Audit Quality

    IAASB Chairman Prof. Arnold Schilder and IESBA Chairman Dr. Stavros Thomadakis discuss audit quality, the Code of Ethics, NOCLAR, and professional skepticism, among other topics of mutual relevance, in this joint video interview.

    Watch Now     »

    Upcoming Dates
    • September 14, 2016: IESBA CAG Meeting, New York, New York
    • September 26-30, 2016: IESBA Meeting, New York, New York
    For more info, or to register to attend an IESBA meeting as an observer, visit Ethics Board Meetings and Ethics Board CAG Meetings.

  • Quality & Membership eNews

    English

    In support of transparency, adoption, and implementation of international standards, as well as the public interest, IFAC has published comprehensive profiles of member organizations and the jurisdictions in which they operate on our website. The in-depth information demonstrates the widespread use of international standards and the efforts of IFAC member organizations to encourage adoption, advance implementation, and support the businesses, communities, and governments in their nations.

    This issue of eNews will help users understand how to navigate the new content and what information is available. The images to the right are a key component of this eNews and the explanations below. Please email any feedback or questions to compliance@ifac.org.

    Image
    Caption
    Using the alphabetical listing or the interactive map, click on a country or organization name. As of August, more than 65 organization & 50 country profiles have been published; remaining profiles will be published soon.
    Image
    Caption
    Country profiles include a listing of all IFAC member organizations in the jurisdiction, a description of the legal & regulatory environment, and the adoption status of standards.
    Image
    Caption
    Organization profiles provide an assessment of fulfillment of the Statements of Membership Obligations as well as a brief description of the organization.
    Image
    Caption
    Statements of Membership Obligations (SMO) Action Plan: now included on each member organization page.
    Image
    Caption
    Adoption Methodology: the status of adoption of international standards is assessed following a methodology developed in consultation with the IFAC Compliance Advisory Panel (CAP).
    Image
    Caption
    Understanding the Statements of Membership Obligations Fulfillment Status: Using the SMO Action Plan and publicly-available sources, IFAC assesses SMO fulfillment status for each organization.
    Image
    Caption
    Statements of Membership Obligations: In addition to being available via the publications section of the website, the SMOs are also now accessible on each organization profile page.
    Member Organizations and Country Profiles Pages

    From the Profiles landing page, you can discover which organizations are members and associates and access their organization and country profiles.

    • Using the alphabetical listing or the interactive map, click on a country or organization name. As of August, more than 65 member organizations and 50 country profiles have been published (dark blue on the map); additional profiles will be published in the coming months. This web page also allows for a quick check of member and associate status for each organization.
    • Country profiles include a listing of all IFAC member organizations in the jurisdiction, a description of the legal and regulatory environment, and the adoption status of international standards. Click the expand/collapse buttons (+) to see additional information.
    • Organization profiles provide an assessment of fulfillment of the Statements of Membership Obligations as well as a brief description of the organization.
     
    Accessing Available Information
    • Statements of Membership Obligations (SMO) Action Plan: now included on each member organization page.
    • Adoption Methodology: the status of adoption of international standards is assessed following a methodology developed in consultation with the IFAC Compliance Advisory Panel (CAP).
    • Understanding the Statements of Membership Obligations Fulfillment Status: Using the SMO Action Plan and publicly-available sources, IFAC assesses SMO fulfillment status for each member organization. Status is determined following a methodology developed in consultation with the CAP.
    • Statements of Membership Obligations: In addition to being available via the publications section of the website, the SMOs are also now accessible on each organization profile page. 
    Upcoming Dates
    • November 15-17, 2016: IFAC Council Meeting, Brasilia, Brazil
    • December 4, 2016: SMO Workshop, Jordan
    • May 2017: CReCER
    • May 2-5, 2017: Africa Congress of Accountants and SMO Workshop, Uganda
    IFAC Quality & Membership Team

    The IFAC Quality & Membership (Q&M) Team manages the IFAC Member Compliance Program and the membership admission process. The Program is overseen by the Compliance Advisory Panel and the Public Interest Oversight Board as one of IFAC’s public interest activities. The team acts as the primary point of contact for IFAC’s 179 member organizations and conducts targeted support and outreach activities to improve SMO fulfillment and support the adoption and implementation of international standards. Questions can be directed to compliance@ifac.org.

  • IPSASB eNews: June 2016 Meeting Highlights

    English
    Consultative Advisory Group

    The IPSASB Consultative Advisory Group (CAG) held its inaugural meeting on Monday, June 20, prior to the IPSASB meeting. The CAG advises on IPSASB’s strategy, work program and agenda; projects from both technical and adoption and implementation perspectives; and other matters relevant to standard setting. The CAG discussed its role, method of operating, and value proposition. The CAG also made recommendations on IPSASB’s projects on Social Benefits, Revenue, and Non-Exchange Expenses.

    Meeting Highlights Audio Podcast

    An audio podcast reviewing key points of the June 2016 meeting is now available.

    Public Sector Specific Financial Instruments

    The IPSASB approved a Consultation Paper (CP), Public Sector Specific Financial Instruments. The main topics covered in the CP relate to the recognition and measurement of currency in circulation, monetary gold, and the International Monetary Fund quota subscription and special drawing rights. The CP will be published in July 2016 with a comment period end date of December 31, 2016. The IPSASB hopes that constituents directly involved in accounting for such transactions will share their views.

    Governance

    In the agenda session on governance:

    • Jón Blöndal (right), a member of the Public Interest Committee (PIC), provided an update on the March 2016 PIC meeting;
    • The IPSASB reviewed the Terms Of Reference for the changes mainly related to enhanced governance processes, and other changes related to past IFAC bylaw and constitutional reviews; and
    • The IPSASB received confirmation of approval by the PIC of the IPSASB’s Due Process and Working Procedures.
    IPSAS 39, Employee Benefits

    The IPSASB approved IPSAS 39, Employee Benefits, which will replace IPSAS 25, Employee Benefits, on January 1, 2018, with earlier adoption encouraged. IPSAS 39 reflects the amendments made by the International Accounting Standards Board to its equivalent standard, International Accounting Standard 19, Employee Benefits, up to December 2015 and removes the section on Composite Social Security Programs that exists in IPSAS 25. IPSAS 39 will be published in July 2016.

    Social Benefits

    The IPSASB reviewed the responses to the Consultation Paper, Recognition and Measurement of Social Benefits. The IPSASB agreed to progress the obligating event approach and the insurance approach; however, the social contract approach will not be progressed. The IPSASB agreed that the insurance approach will only be applicable to fully funded schemes, with preparers being referred to the forthcoming IFRS on insurance for the requirements.

    Leases

    The IPSASB approved a project brief on leases. The IPSASB formed a view that the recognition requirements of lessee accounting in IFRS 16 are appropriate for public sector financial reporting. The IPSASB considered that the appropriateness of the risks and rewards model for lessor accounting in IFRS 16 for public sector financial reporting is a key issue and directed staff to carry out in-depth analysis of the right-of-use model for lessor accounting and the relationship with IPSAS 32, Service Concession Arrangements: Grantor.

    Update to Financial Instruments

    Staff presented an education session on financial instruments to the IPSASB, highlighting areas of significant change introduced by IFRS 9 Financial Instruments. The IPSASB acknowledged that the project is an IFRS convergence project which will likely result in the issuance of a new standard to replace IPSAS 29, Financial Instruments, and amendments to IAS 32, Financial Instruments: Recognition and Measurement, and IFRS 7, Financial Instruments: Disclosure. The presentation given during the June 2016 meeting is available.

    Heritage

    The IPSASB reviewed draft chapters of its Consultation Paper (CP) on Financial Reporting of Heritage in the public sector. It supported a preliminary view that heritage items could be assets for financial reporting purposes. The chapter on measurement will be refocused on measurement for different heritage use objectives. In September, the IPSASB expects to review draft wording for its preliminary view on heritage assets and all chapters of the draft paper.

    Impairment of Revalued Assets

    The IPSASB approved IPSAS, Impairment of Revalued Assets (Amendments to IPSAS 21, Impairment of Non-Cash-Generating Assets, and IPSAS 26, Impairment of Cash-Generating Assets), which brings property, plant and equipment and intangible assets on the revaluation model within the scope of IPSAS 21 and IPSAS 26. The amendments have an effective date of January 1, 2018.

    Revenue and Non-Exchange Expenses

    The IPSASB considered an early draft of the Revenue and Non-Exchange Expenses Consultation Paper. The IPSASB discussed implementation issues related to IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers), and options for dealing with them, particularly multi-year financing, taxes received in advance, and services in-kind. The IPSASB also agreed that transactions without performance obligations should be given more prominence. The IPSASB agreed on a revised structure for the Consultation Paper that will bring out the performance obligation and present obligation approaches clearly and reduce duplication.

  • IESBA eNews Abril 2016

    Spanish
    IESBA, 14-16 de marzo, Madrid, España

    Los aspectos más destacados de la reunión incluyeron actualizaciones en Cómo responder al incumplimiento de leyes y regulaciones, la Estructura del Código, las Salvaguardias, la Asociación prolongada y proyectos sobre la Parte C.


    El IESBA acordó, en principio, las disposiciones finales en el Código sobre cómo responder al incumplimiento de leyes y regulaciones, sujetas a las deliberaciones del Consejo de Normas Internacionales de Auditoría y Aseguramiento®, (IAASB®) frente a enmiendas consecuentes y ajustadas a los estándares del IAASB. Se espera que el nuevo pronunciamiento sea emitido e incluido en el Manual 2016 para el tercer trimestre.

    Escuche aquí los aspectos destacados de marzo» |  Leer el resumen de la reunión de marzo»

    Reunión del CAG del IESBA, 7-8 de marzo, París, Francia

    La reunión del Grupo Consultivo Asesor (CAG) del IESBA abordó el tema de las Salvaguardias e incluyó una presentación sobre la iniciativa El poder de uno del Instituto de Contadores Certificados de Escocia. El 8 de marzo, una sesión conjunta con el CAG del IAASB abordó el tema sobre Cómo responder al incumplimiento de leyes y regulaciones y el asunto del Escepticismo profesional. Además incluyó una presentación sobre la convención de antisoborno de la Organización para la Cooperación y el Desarrollo Económico.


    Ver presentaciones & documentos »

    ¡Próximamente! Estructura del ED del Código

    El Borrador de Consulta presenta la primera aplicación de la nueva estructura y normas de redacción propuestas para el Código. Las principales características de la reestructuración propuesta abarcan un lenguaje más claro; requerimientos distinguidos del material de aplicación; mayor claridad de la responsabilidad; y una nueva organización del contenido. Consultar la sección IESBA Update para conocer las implicaciones de la implementación y el plan del IESBA frente a la coordinación de la restructuración del Código con sus proyectos abiertos.

    COMENTAR ANTES DE ABRIL 18 »

    Mesa redonda sobre la calidad de la auditoría del IAASB & consulta

    El presidente del IESBA, el Dr. Stavros Thomadakis, participó en la primera mesa redonda global sobre la calidad de la auditoría, cuya finalidad era recibir observaciones para su consulta: Mejorar la calidad de auditoría en el interés público: un enfoque sobre el escepticismo profesional, el control de calidad y las auditorías en grupo. La Invitación a comentarios resalta, en particular, una iniciativa conjunta entre el IAASB, el IAESB y el Consejo de Normas Internacionales de Educación Contable® sobre el escepticismo profesional.


    ENVIAR COMENTARIOS

    Actualización de la reunión del PIOB

    En su reunión del 11 al 12 de marzo, el Consejo de Supervisión del Interés Público (PIOB) aprobó el renombramiento del presidente del CAG del IESBA, Kristian Koktvedgaard. El PIOB aprobó igualmente el debido proceso para los cambios en la Parte C del Código, la cual aborda la preparación y la presentación de información y la presión de violar los principios fundamentales.


    MÁS INFORMACIÓN 

    Renombramiento del presidente del CAG, Kristian Koktvedgaard

    Los miembros del Grupo Consultivo Asesor (CAG) del IESBA reeligieron al Sr. Koktvedgaard para un término de tres años, a partir de julio, 2016.


    MÁS INFORMACIÓN 

    Abierto a comentarios: Asociación prolongada

    El IESBA expondrá una vez más de manera limitada algunas de las disposiciones revisadas en la Sección 290 del Código sobre la asociación prolongada del personal de auditoría con un cliente de auditoría. El periodo de comentarios para el Borrador de Consulta cierra en mayo 9, 2016.


    ENVIAR COMENTARIOS

    El IESBA está contratando. ¡Postúlese!

    El IESBA está en la búsqueda de un director que forme parte del equipo de desarrollo de las normas internacionales de ética en Nueva York. Visite nuestra página web para una descripción detallada del cargo y para conocer la experiencia y las destrezas requeridas.

    APLICAR AHORA »

    Próximas fechas

    Abril 18, 2016: Cierre del periodo de comentarios para el Borrador de Consulta de estructura

    •     Abril 25, 2016: Teleconferencia del IESBA

    •     Mayo 9, 2016: Cierre del periodo de comentarios para el Borrador de Consulta de Asociación   prolongada

    •     Junio 27-29, 2016: Reunión del IESBA, Nueva York, NY

    •     Septiembre 14, 2016: Reunión del CAG del IESBA, Nueva York, NY

     

    Para mayor información y para registrarse y participar en una reunión del IESBA como observador, favor visitar las páginas Reuniones de la Junta de Ética y Reuniones del CAG de la Junta de Ética.

  • Intellectual Property, Translations eNews – Marzo 2016

    Spanish
    Traducciones al francés de guías de revisión y compilación en curso

    CPA Canada se encuentra traduciendo la Guía de los encargos de revisión al francés. Asimismo, el Institut des Experts-comptables et des Conseils Fiscaux  – Instituut Van de Accountants en de Belastingconsulenten se encuentra traduciendo la Guía de encargos de compilación, dentro del nuevo marco de cooperación firmado por la IFAC y la Fédération Internationale des Experts-comptables Francophones (FIDEF). Próximamente, se realizarán otras traducciones.

    Volúmenes 1 y 2 del Manual 2013 del IAASB ahora disponibles en español

    Por primera vez, se encuentra disponible la única traducción autorizada al español de los volúmenes 1 y 2 del Manual de 2013 de Control de calidad internacional, auditoría, revisión, otros aseguramientos y pronunciamientos sobre servicios relacionados del IAASB.


    MÁS INFORMACIÓN 

    Nuevas traducciones del Global Knowledge Gateway

    El centro digital Global Knowledge Gateway de la IFAC tiene nuevas traducciones disponibles, incluyendo el artículo, “An Abundance of Resources to Fight Financial Reporting Fraud” [Abundancia de recursos para luchar contra el fraude en informes financieros], en mandarín, francés, ruso y español. Próximamente: árabe. Agradecemos los esfuerzos de las organizaciones y los individuos involucrados en el proceso de traducción.


    MÁS INFORMACIÓN 

    Manuales 2015 en inglés ahora disponibles para traducción

    Las recientes ediciones de 2015 de los manuales del IAASB, el IAESB™, el IESBA® y el IPSASB® están ahora disponibles para su traducción. Favor enviar toda solicitud a través de nuestro sistema en línea.

    MÁS INFORMACIÓN 

    Reunión sobre traducciones al árabe

    Se está programando una reunión para las organizaciones profesionales de contabilidad de la Gulf Cooperation Council Accountancy and Auditing Organization, interesadas en las traducciones al árabe. La reunión se llevaría a cabo el 20 de abril en la Ciudad de Kuwait. Para mayor información, contactar permissions@ifac.org.

    Nueva versión de base de datos de traducciones

    Ahora nuestra nueva e interactiva base de datos de traducciones es más fácil de usar. ¡Visítela!

    MÁS INFORMACIÓN 

    Únase al debate: Foro de traductores LinkedIn

    ¡Únase a otros órganos de traducción y grupos de interés relacionados de todo el mundo! Por favor, formule preguntas, comparta su experiencia o haga sugerencias que sean beneficiosas tanto para usted como para su colega traductor.


    UNIRSE AL FORO 

    Estar atento a

    Próximamente, estarán disponibles las siguientes traducciones en algunos de los principales idiomas del mundo:

    Traducciones al español de la Guía internacional de buenas prácticas y de los resúmenes de Documentos de políticas de la IFAC 1-8

    Traducciones recientes

    La IFAC agradece los esfuerzos de sus órganos responsables de las traducciones, los cuales recién finalizaron las siguientes traducciones:

    Ucraniano (AChU) — Manual 2014 de Control de calidad internacional, auditoría, revisión, otros aseguramientos y pronunciamientos sobre servicios relacionados

  • IAASB eNews, Marzo 2016

    Spanish
    El IAASB en busca de retroalimentación de su invitación a comentarios: Mejorar la calidad de la auditoría en el interés público

    La fecha límite para comentar acerca de la Invitación a comentarios, Mejorar la calidad de la auditoría en el interés público: un enfoque sobre el escepticismo profesional, el control de calidad y las auditorías en grupo, es mayo 16 de 2016.


    El IAASB publicó igualmente un documento complementario, Información general de la Invitación a Comentarios, diseñado para solicitar retroalimentación de inversores, comités de auditoría y preparadores.

    Las plantillas descargables para responder a la Invitación a Comentarios y el documento de Información general ya se encuentran disponibles.



    ENVIAR UN COMENTARIO

    Publicación del proyecto y propuesta del proyecto para la NIA 540

    Una publicación reciente resalta los problemas de auditoría que surgen debido al cambio hacia los modelos de pérdida de crédito esperada al contabilizar pérdidas de préstamos.


    VER PROPUESTA DEL PROYECTO 

    Sitio web actualizado: Enfoque en la calidad de la auditoría

    La página revisada "Enfoque en la calidad de auditoría” presenta nuevos recursos, incluyendo plantillas para comentar acerca sobre Invitaciones Comentarios y el documento de Información general.


    VISITAR EL SITIO 

    Actividades de alcance y presentación del IAASB

    El IAASB continúa con su programa de amplio alcance como parte de su estrategia de cinco años para 2015–2019: Cumplimiento con nuestro mandato a favor del interés público en un mundo cambiante.


    MÁS INFORMACIÓN 

    Anunciadas las promociones y los nombramientos del personal del IAASB

    A inicios de este año, el IAASB anunció varias promociones y nombramientos de su personal.

    LEER AVISO DE NOTICIA 

    Próximas fechas

    Para mayor información y para registrarse y participar en una reunión del IAASB como observador, favor visitar las páginas Reuniones del IAASB  y Reuniones del CAG del IAASB.

  • IESBA eNews: Enero 2016

    Spanish
    IESBA solicita comentarios

    Estructura del Borrador de Consulta del Código: El Borrador de Consulta presenta la primera aplicación de la nueva estructura y normas de redacción propuestas para el Código. Consultar la sección IESBA Update para conocer las implicaciones de la implementación y el plan del IESBA frente a la coordinación de la restructuración del Código con sus proyectos abiertos. COMENTAR ANTES DE ABRIL 18 »

    Borrador de Consulta sobre salvaguardias: Algunas de las principales características del Borrador de Consulta son: requerimientos más robustos frente a la aplicación del marco conceptual en el Código, incluyendo una evaluación de los juicios emitidos y las conclusiones alcanzadas; una descripción más clara sobre el concepto de salvaguardias; y una nueva guía mejorada. COMENTAR ANTES DE MARZO 21 »

    Próximamente—segunda exposición de la asociación prolongada: El IESBA expondrá una vez más de manera limitada algunas de las disposiciones revisadas en la Sección 290 del Código sobre la asociación prolongada del personal de auditoría con un cliente de auditoría. El Borrador de Consulta estará disponible en las siguientes semanas, con un periodo de comentarios de 90 días. MÁS INFORMACIÓN »

    Aspectos más destacados de la reunión de diciembre del IESBA

    La más reciente reunión del IESBA se realizó de noviembre 30 a diciembre 4 de 2015 en Nueva York. Los aspectos más destacados de la reunión incluyeron actualizaciones sobre Cómo responder al incumplimiento de leyes y regulaciones, la Estructura del Código, las Salvaguardias y los proyectos de Asociación Prolongada.

    MÁS INFORMACIÓN »

    Código del IESBA, actualización Parte C Fase 1

    El IESBA ha aprobado los cambios a la Parte C del Código acerca de los contadores profesionales en empresas, incluyendo revisiones de la Sección 320 frente a la preparación y presentación de la información, una nueva Sección 370 sobre la presión para violar los principios fundamentales, y enmiendas relacionadas de otras secciones. Los cambios se redactarán de nuevo para mantenerse alineados con el nuevo formato desarrollado bajo el proyecto de estructura. Consultar cronograma.

    MÁS INFORMACIÓN »

    Publicación del personal sobre la presión tarifaria

    El personal del IESBA ha desarrollado una nueva publicación, Consideraciones éticas relacionadas con el establecimiento de tarifas de auditorías en el contexto de una presión a la baja de las tarifas, en la que resalta consideraciones importantes en el Código para auditores frente a la fijación de tarifas de auditoría. Esta responde a las inquietudes de partes interesadas sobre la presión a la baja de las tarifas como factor que podría generar un impacto adverso en la calidad de la auditoría.

    MÁS INFORMACIÓN »

    PODCAST DE REUNIONES: Actualización en incumplimiento de leyes & regulaciones

    En su última reunión, el IESBA abordó algunos de los comentarios relevantes de las 76 respuestas recibidas sobre el Borrador de Consulta, Cómo responder al incumplimiento de leyes & regulaciones. El IESBA considerará las disposiciones revisadas, y espera finalizarlas en su reunión de marzo de 2016. Las disposiciones se redactarán de nuevo para mantenerlas alineadas con el nuevo formato del Código desarrollado bajo el proyecto de estructura. Consultar cronograma. 

    ESCUCHAR AQUÍ »

    IAASB invita a comentar

    El IAASB® invita a comentar sobre el documento Mejorar la calidad de auditoría en el interés público: un enfoque sobre el escepticismo profesional, el control de calidad y las auditorías en grupo, el cual presenta posibles actividades de emisión de estándares que el IAASB podría realizar para mejorar la calidad de la auditoría. La Invitación a comentar resalta, en particular, una iniciativa conjunta entre el IAASB, el IAESB® y el IESBA sobre el escepticismo profesional.

    COMENTAR ANTES DE MAYO 16 »

    Entrevista: Presidente del IESBA, Stavros Thomadakis

    El Presidente del IESBA, el Dr. Stavros Thomadakis, habló recientemente con el Instituto de Contadores Certificados de Singapur acerca de su visión para el IESBA y el rol de los contadores en la disuasión de comportamientos corruptos, entre otros temas. El artículo fue publicado por primera vez en la página IS Chartered Accountant en noviembre de 2015.

    ACCEDER AQUÍ »

    Próximas fechas
    • 31 de enero de 2016: Fecha límite para presentar las nominaciones de los nuevos miembros del IESBA
    • 07 de marzo de 2016: Reunión del CAG del IESBA, París, Francia
    • marzo 14-16, 2016: Reunión del IESBA, Madrid, España
    • 21 de marzo de 2016: Cierre del periodo de comentarios para el Borrador de Consulta de salvaguardias
    • 18 de abril de 2016: Cierre del periodo de comentarios para el Borrador de Consulta de estructura

    Para mayor información y para registrarse y participar en una reunión como observador, favor visitar las páginas Ethics Board Meetings y Ethics Board CAG Meetings.

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