Amendments to IAS 1, IAS 8 and IAS 12

Amendments to IAS 1, IAS 8 and IAS 12

In this article we touch upon amendments to IAS 1, IAS 8 and IAS 12 which are applicable for annual periods beginning on or after 1 January 2023 (with early application permitted) and aim to improve the consistency and transparency of financial reporting. ...
Agreed-Upon Procedures Engagements

Agreed-Upon Procedures Engagements

Agreed-Upon Procedures (AUP) engagements provide a great opportunity for small- and medium-sized practices (SMPs) to grow and provide a valued service to their clients. International Standard on Related Services 4400 (Revised), Agreed Upon Procedures Engagements (ISRS...