Global Accounting Standards Archives - Leaf Quality Systems (Pty) Ltd

Compilation of Agenda Decisions – Volume 14 published
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Compilation of Agenda Decisions – Volume 14 published

LEAF Quality Systems (Pty) Ltd2026-07-01T18:51:48+02:00

LATEST UPDATE Compilation of Agenda Decisions – Volume 14 published The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), from November 2025 to April 2026, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/agenda-decision-compilations/compilation-agenda-decisions-vol-14-nov2025-april2026.pdf Agenda decisions are integral to the consistent application of IFRS Accounting Standards. This compilation includes eight new agenda decisions and updates to six previously published agenda decisions: Viewing agenda decisions By date – the How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date and includes previous compilations of agenda decisions, [...]

Compilation of Agenda Decisions – Volume 14 publishedLEAF Quality Systems (Pty) Ltd2026-07-01T18:51:48+02:00

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation
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IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation

LEAF Quality Systems (Pty) Ltd2026-07-01T18:52:09+02:00

LATEST UPDATE IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation The International Accounting Standards Board (IASB) issued IFRS 20 Regulatory Assets and Regulatory Liabilities, a new Accounting Standard for companies subject to a specific type of rate regulation that determines how much and when a company can charge customers. It aims to help investors better understand how that rate regulation affects a company’s financial performance, financial position and its prospects for future cash flows. The new Standard requires companies to account for the effects of differences in timing in their [...]

IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulationLEAF Quality Systems (Pty) Ltd2026-07-01T18:52:09+02:00

IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts
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IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts

Leaf Quality Systems2026-01-29T15:11:57+02:00

LATEST UPDATE IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts The International Auditing and Assurance Standards Board (IAASB) has published narrow-scope amendments to its standards arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert project. These narrow-scope amendments are available on: https://www.iaasb.org/publications/narrow-scope-amendments-iaasb-standards-arising-iesba-s-using-work-external-expert-project They respond to the IESBA’s recently approved revisions to its International Code of Ethics for Professional Accountants (including International Independence Standards), which introduced, among others, explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements. The IAASB’s updates [...]

IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of ExpertsLeaf Quality Systems2026-01-29T15:11:57+02:00