|
|
Exposure Drafts
Titles and comment deadlines for IFAC exposure drafts (EDs), issued by their various committees, are listed below. Comments may be submitted by clicking on the Submit a Comment link, located below any ED that is currently open for comment. While IFAC prefers that comment submitters use the new electronic submission system, comments are still being accepted through email: edcomments@ifac.org, or via fax: 1-212-286-9570.
All EDs will remain posted on the site until final guidance is issued. Thus, you will note that some comment periods have passed.
| Title |
Release Date |
There are no exposure drafts currently posted by Board.
|
Explanatory Memorandum on IAESB Drafting Conventions
Comments due by: May 29, 2009
Comments from: | All Responses (1) | Firms (5) | Individuals and Others (1) | Member Bodies and Associates (19) | Other Professional Organizations (1) | Regulators (1)
|
Mar. 26, 2009 |
Proposed Framework for International Education Standards for Professional Accountants
Explanatory Memorandum
Comments due by: Apr. 30, 2009
Comments from: | All Responses (2) | Firms (3) | Individuals and Others (3) | Member Bodies and Associates (34) | Other Professional Organization (5) | Regulators (1)
|
Jan. 27, 2009 |
Code of Ethics for Professional Accountants
Comments due by: Oct. 15, 2008
Comments from: | All Responses (1) | Firms (8) | Member Bodies (21) | Others (15) | Regulators and Oversight Authorities (3)
|
Jul. 15, 2008 |
Section 290 of the IFAC Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements
Comments due by: Aug. 31, 2008
Comments from: | All Responses (1) | Firms (7) | Member Bodies (20) | Other Professional Organizations (4) | Others (3) | Regulators and Oversight Authorities (2) | Standard Setters (1)
|
May 30, 2008 |
Strategic and Operational Plan, 2008-2009
Comments due by: Aug. 31, 2007
Comments from: | All Responses (1) | Firms (4) | Member Bodies (13) | Others (2) | Regulators (2)
|
Jul. 13, 2007 |
Proposed Revised Section 290 of the Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements, and Proposed Section 291, Independence - Other Assurance Engagements (issued July 2007)
Comments due by: Oct. 15, 2007
Comments from: | All Responses (1) | Firms (5) | Government Organizations (1) | Member Bodies (24) | Others (12) | Regulators (2)
|
Jul. 13, 2007 |
Proposed Revised Section 290 of the Code of Ethics for Professional Accountants, Independence - Audit and Review Engagements, and Proposed Section 291, Independence - Other Assurance Engagements
Comments due by: Apr. 30, 2007
Comments from: | All Responses (4) | Firms (8) | Government Organizations (3) | Member Bodies (33) | Others (28) | Regulators (4)
|
Dec. 29, 2006 |
Costing to Drive Organizational Performance
Proposed International Good Practice Guidance
Comments due by: Sep. 23, 2008
Comments from: | Member Bodies (4) | Others (9)
|
Jun. 23, 2008 |
Evaluating and Improving Governance in Organizations
Proposed International Good Practice Guidance
Comments due by: Sep. 23, 2008
Comments from: | Member Bodies (8) | Others (4)
|
Jun. 23, 2008 |
Proposed Redrafted International Standard on Auditing
ISA 210 (Redrafted), Agreeing the Terms of Audit Engagements
Comments due by: Apr. 15, 2008
Comments from: | All Responses (2) | Firms (7) | Member Bodies (17) | Other Professional Organizations (1) | Preparers and Users of Financial Statements (4) | Public Sector Organizations (7) | Regulators and Oversight Authorities (4) | Standard Setters (3)
|
Jan. 15, 2008 |
Proposed Redrafted International Standard on Auditing
ISA 710 (Redrafted), Comparative Information-Corresponding Figures and Comparative Financial Statements
Comments due by: Apr. 15, 2008
Comments from: | All Responses (1) | Firms (6) | Member Bodies (16) | Other Professional Organizations (2) | Preparers and Users of Financial Statements (1) | Public Sector Organizations (5) | Regulators and Oversight Authorities (3) | Standard Setters (3)
|
Jan. 15, 2008 |
Proposed New International Standard on Assurance Engagements
ISAE 3402, Assurance Reports on Controls at a Third Party Service Organization
Comments due by: May 31, 2008
Comments from: | All Responses (2) | Firms (6) | Member Bodies (18) | Other Professional Organizations (4) | Others (2) | Preparers and Users of Financial Statements (6) | Public Sector Organizations (6) | Regulators and Oversight Authorities (2) | Standard Setters (3)
|
Dec. 21, 2007 |
Proposed New International Standard on Auditing
ISA 265, Communicating Deficiencies in Internal Control
Comments due by: Apr. 30, 2008
Comments from: | All Responses (2) | Firms (7) | Member Bodies (21) | Other Professional Organizations (7) | Others (1) | Preparers and Users of Financial Statements (1) | Public Sector Organizations (6) | Regulators and Oversight Authorities (5) | Standard Setters (2)
|
Dec. 21, 2007 |
Proposed Revised and Redrafted International Standard on Auditing
ISA 402 (Revised and Redrafted), Audit Considerations Relating to an Entity Using a Third Party Service Organization
Comments due by: Apr. 30, 2008
Comments from: | All Responses (2) | Firms (6) | Member Bodies (19) | Other Professional Organizations (5) | Others (1) | Preparers and Users of Financial Statements (4) | Public Sector Organizations (7) | Regulators and Oversight Authorities (4) | Standard Setters (3)
|
Dec. 21, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 501 (Redrafted), Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures
Comments due by: Mar. 31, 2008
Comments from: | All Responses (2) | Firms (6) | Member Bodies (17) | Other Professional Organizations (5) | Public Sector Organizations (4) | Regulators and Oversight Authorities (3) | Standard Setters (4)
|
Dec. 21, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 520 (Redrafted), Analytical Procedures
Comments due by: Mar. 31, 2008
Comments from: | All Responses (2) | Firms (6) | Member Bodies (16) | Other Professional Organizations (4) | Public Sector Organizations (3) | Regulators and Oversight Authorities (2) | Standard Setters (4)
|
Dec. 21, 2007 |
Proposed Revised and Redrafted International Standard on Auditing
ISA 505 (Revised and Redrafted), External Confirmations
Comments due by: Feb. 15, 2008
Comments from: | All Responses (1) | Firms (7) | Government Organizations (6) | Member Bodies (18) | Others (11) | Regulators (4)
|
Oct. 15, 2007 |
Proposed Revised and Redrafted International Standard on Auditing
ISA 620 (Revised and Redrafted), Using the Work of an Auditor's Expert
Comments due by: Feb. 15, 2008
Comments from: | All Responses (2) | Firms (7) | Government Organizations (6) | Member Bodies (18) | Others (11) | Regulators (5)
|
Oct. 15, 2007 |
Proposed Redrafted International Standard on Auditing and International Standard on Quality Control
ISA 220 (Redrafted), Quality Control for an Audit of Financial Statements
ISQC 1 (Redrafted), Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements
Comments due by: Dec. 31, 2007
Comments from: | All Responses (1) | Firms (6) | Government Organizations (7) | Member Bodies (21) | Others (10) | Regulators (4)
|
Aug. 3, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 700 (Redrafted), The Independent Auditor's Report on General Purpose Financial Statements
Comments due by: Nov. 30, 2007
Comments from: | All Responses (2) | Firms (9) | Government Organizations (10) | Member Bodies (19) | Others (10) | Regulators (4)
|
Aug. 3, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 705 (Revised and Redrafted), Modifications to the Opinion in the Independent Auditor's Report
Comments due by: Nov. 30, 2007
Comments from: | All Responses (2) | Firms (7) | Government Organizations (7) | Member Bodies (19) | Others (10) | Regulators (4)
|
Aug. 3, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 706 (Revised and Redrafted), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report
Comments due by: Nov. 30, 2007
Comments from: | All Responses (2) | Firms (7) | Government Organizations (6) | Member Bodies (19) | Others (11) | Regulators (3)
|
Aug. 3, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 800 (Revised and Redrafted), Special Considerations-Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Comments due by: Nov. 30, 2007
Comments from: | All Responses (1) | Firms (7) | Government Organizations (7) | Member Bodies (20) | Others (6)
|
Aug. 3, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 805 (Revised and Redrafted), Engagements to Report on Summary Financial Statements
Comments due by: Nov. 30, 2007
Comments from: | All Responses (1) | Firms (7) | Government Organizations (7) | Member Bodies (20) | Others (6)
|
Aug. 3, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 530 (Redrafted), Audit Sampling
Comments due by: Oct. 31, 2007
Comments from: | All Responses (1) | Firms (7) | Government Organizations (7) | Member Bodies (22) | Others (8) | Regulators (1)
|
Jul. 31, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 500 (Redrafted), Considering the Relevance and Reliability of Audit Evidence
Comments due by: Sep. 15, 2007
Comments from: | All Responses (2) | Firms (10) | Government Organizations (4) | Member Bodies (21) | Others (7) | Regulators (4)
|
May 1, 2007 |
Proposed Redrafted International Standard on Auditing
ISA 610 (Redrafted), The Auditor's Consideration of the Internal Audit Function
Comments due by: Mar. 31, 2007
Comments from: | All Responses (1) | Firms (7) | Government Organizations (7) | Member Bodies (23) | Others (7) | Regulators (4)
|
Dec. 22, 2006 |
Proposed Redrafted International Standards on Auditing
ISA 320 (Revised and Redrafted), Materiality in Planning and Performing an Audit
ISA 450 (Redrafted), Evaluation of Misstatements Identified during the Audit
Comments due by: Feb. 15, 2007
Comments from: | All Responses (1) | Firms (7) | Government Organizations (6) | Member Bodies (21) | Others (7) | Regulators (5)
|
Nov. 15, 2006 |
Proposed International Standard on Auditing (ISA) 320 (Revised), Materiality in the Identification and Evaluation of Misstatements
Comments due by: Apr. 30, 2005
Comments from: | All Responses (1) | Firms (7) | Government Organizations (5) | Member Bodies (24) | Others (9) | Regulators (3)
|
Dec. 20, 2004 |
Audit Risk: Proposed International Standards on Auditing and Proposed Amendment to ISA 200, Objective and Principles Governing an Audit of Financial Statements
Comments due by: Mar. 31, 2003
Comments from: | Firms (9) | Member Bodies (18) | Others (14)
|
Oct. 24, 2002 |
ED 42 - Improvements to IPSASs
Proposed International Public Sector Accounting Standard
Comments due by: Sep. 30, 2009
Submit a Comment |
Jun. 30, 2009 |
Intangible Assets
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Submit a Comment |
May 7, 2009 |
Entity Combinations from Exchange Transactions
Proposed International Public Sector Accounting Standard
Comments due by: Aug. 15, 2009
Submit a Comment |
May 7, 2009 |
Financial Instruments: Disclosures
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Submit a Comment |
Apr. 23, 2009 |
Financial Instruments: Presentation
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Submit a Comment |
Apr. 23, 2009 |
Financial Instruments: Recognition and Measurement
Proposed International Public Sector Accounting Standard
Comments due by: Jul. 31, 2009
Submit a Comment |
Apr. 23, 2009 |
Agriculture
Proposed International Public Sector Accounting Standard
Comments due by: Jun. 30, 2009
The comment period is now closed. For more information, click here. |
Mar. 31, 2009 |
IPSAS 5 "Borrowing Costs" (Revised 200X)
Comments due by: Jan. 7, 2009
Comments from: | All Responses (26)
|
Sep. 3, 2008 |
Amendments to IPSAS 4, The Effects of Changes in Foreign Exchange Rates
Proposed International Public Sector Accounting Standard
Comments due by: Dec. 31, 2007
Comments from: | Firms (1) | Member Bodies (1) | Others (2)
|
Sep. 5, 2007 |
There are no exposure drafts currently posted by Transnational Audit Committee.
|
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities:
The Objectives of Financial Reporting
The Scope of Financial Reporting
The Qualitative Characteristics of Information Included in General Purpose Financial Reports
The Reporting Entity
(French version available)
Comments due by: Mar. 31, 2009
Comments from: | All Responses (55)
|
Sep. 30, 2008 |
Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400, Engagements to Review Financial Statements
Comments due by: Dec. 15, 2008
|
Sep. 29, 2008 |
Translation of IFAC Standards
Consultation Paper
Comments due by: Jun. 30, 2008
|
Mar. 31, 2008 |
Accounting and Financial Reporting for Service Concession Arrangements
Consultation Paper
Comments due by: Aug. 1, 2008
Comments from: | All Responses (33)
|
Mar. 10, 2008 |
Social Benefits: Disclosure of Cash Transfers to Individuals or Households
Proposed International Public Sector Accounting Standard and Consultation Paper
Comments due by: Jul. 15, 2008
Comments from: | All Responses (30)
|
Mar. 6, 2008 |
|
