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Items tagged with "Assurance"

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Sustainability disclosure from beyond the G20 highlighted in new IFAC study

The International Federation of Accountants (IFAC) has published a broad examination of sustainability disclosure and assurance practices beyond the G20, showing a need for alignment and assurance.

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Sustainability assurance standard out now

The International Auditing and Assurance Standards Board (IAASB) published its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements in early August.

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Monitoring Group updates on strengthened audit for changing times

The Monitoring Group (MG) has again reported on its progress on strengthening the international audit-related standard-setting system.

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IAASB brings consultation on sustainability assurance standard forward

The International Auditing and Assurance Standards Board (IAASB) has confirmed that it will bring forward the consultation on its proposed new sustainability assurance standard, the International Standard on Sustainability Assurance™ (ISSA) 5000.

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Fireside Chat on Digital Reporting

This week saw FASB Chair Rich Jones sit down with XBRL International Chair Wes Bricker at a FASB Webinar on Digital Reporting. Diving into data quality, Inline XBRL assurance, and the impact of AI on both digital reporting and the accounting profession, this was a wide ranging discussion.

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SEBI consults on assurance for ESG disclosures

The Securities and Exchange Board of India (SEBI) has been consulting on a regulatory framework that would require assurance for environmental, social, and governance (ESG) disclosures.

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IOSCO welcomes ISSB move to final stage of sustainability standards

The International Organization of Securities Commissions (IOSCO) published a statement welcoming the International Sustainability Standards Board (ISSB)’s progress into the final stage of developing its first sustainability disclosure standards (above).

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IAASB agenda consultation starts – will Inline XBRL be in scope?

The International Auditing and Assurance Standards Board’s (IAASB) Proposed Strategy and Work Plan for 2024‒2027 includes a mention of exploring a new standard on XBRL.

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Monitoring Group makes progress on audit standard reform

The Monitoring Group (MG) – the international committee of regulators that oversights audit standards and ethical standards for the accounting and audit profession, has published a short report into the progress it has made so far implementing its recommended measures to strengthen the international audit system.

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India’s ICAI consults on ESG assurance standard

The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.

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