IFRS Foundation Revises Trade Mark Guidelines and IAASB Issues Referencing Guidance

"IFRS Foundation Trade Mark Guidelines 2023" "IAASB Guidance on Referencing IFRS Standards" "South African Auditing Practice Statement 3 Revised March 2024"
"IFRS Foundation Trade Mark Guidelines 2023" "IAASB Guidance on Referencing IFRS Standards" "South African Auditing Practice Statement 3 Revised March 2024"
"IFRS Foundation Trade Mark Guidelines 2023" "IAASB Guidance on Referencing IFRS Standards" "South African Auditing Practice Statement 3 Revised March 2024"
"IFRS Foundation Trade Mark Guidelines 2023" "IAASB Guidance on Referencing IFRS Standards" "South African Auditing Practice Statement 3 Revised March 2024"
"IFRS Foundation Trade Mark Guidelines 2023" "IAASB Guidance on Referencing IFRS Standards" "South African Auditing Practice Statement 3 Revised March 2024"

Key Revisions in IFRS Trade Mark Guidelines

Towards the end of 2023, the IFRS Foundation revised its Trade Mark Guidelines, available on:

https://www.ifrs.org/content/dam/ifrs/about-us/legal-and-governance/legal-docs/trade-mark-guidelines.pdf

In December 2023, the IAASB issued guidance on how to reference IFRS Accounting Standards, available on:

https://www.iaasb.org/publications/implications-iaasb-standards-ifrs-foundation-s-recent-updates-its-trademark-guidelines-relating

When citing IFRS Accounting Standards, registered auditors should follow the guidance provided by the IAASB and the wording used in South African Auditing Practice Statement 3 (Revised March 2024), Illustrative Reports, available on:

https://www.irba.co.za/guidance-to-ras/technical-guidance-for-auditors/auditing-standards-and-guides/south-african-standards-and-practice-statements

Other Updates