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  • IESBA обновил Кодекс этики для профессиональных бухгалтеров
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IESBA обновил Кодекс этики для профессиональных бухгалтеров

Совет по международным стандартам бухгалтерской этики (IESBA) внес изменения в Кодекс этики для профессиональных бухгалтеров, соответствующие представленным осенью прошлого года новым стандартам по управлению качеством аудита.

 

Оосновная цель изменений заключается в обеспечениии согласованности ISQM 1 и ISQM 2, новых стандартов от Международного совета по стандартам аудита и подтверждения достоверности отчетности (IAASB), и положений Кодекса этики, касающихся, в частности, роли и ответственности. Сюда же вошли не связанные прямо, но все же очень актуальные для управления качеством темы сопутствующих услуг и аудиторских вознаграждений, по которым IESBA недавно выпускал свои публикации.

 

В целом, две родственные организации продолжают стратегическое партнерство, имея основной задачей повышение полезности результатов своей совместной работы для общественности.

 

Консультации по обновлениям к Кодексу этики для профессиональных бухгалтеров продлятся до 5 октября текущего года.


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The date of publishing:

10 August /2021 07:59

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IESBA | этика | бухгалтер | отчетность | международные стандарты

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