Summaries and resources for learning and understanding Accounting and Auditing standards including International Standards on Accounting [IASs and IFRSs] and Auditing [ISAs]. This page also contains links to resources on other promulgations, pronouncements, ordinances relevant to business especially to accounting and accountants.
Summarized International Accounting Standards (IASs)
IASs Homepage | Shortcuts to jump to specific standard:
IAS 1: Presentation of Financial Statements
IAS 7: Statement of Cash Flows
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10: Events After the Reporting Period
IAS 11: Construction Contracts
IAS 12: Income Taxes
IAS 14: Segment Reporting
IAS 16: Property, Plant and Equipment
IAS 19: Employee Benefits
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 21: The Effects of Changes in Foreign Exchange Rates
IAS 24: Related Party Disclosures
IAS 26: Accounting and Reporting by Retirement Benefit Plans
IAS 27: Separate Financial Statements (2011)
IAS 28: Investments in Associates and Joint Ventures (2011)
IAS 29: Financial Reporting in Hyperinflationary Economies
IAS 32: Financial Instruments: Presentation
IAS 33: Earnings per Share
IAS 34: Interim Financial Reporting
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
IAS 38: Intangible Assets
IAS 40: Investment Property
IAS 41: Agriculture
Summarized International Financial Reporting Standards (IFRSs)
IFRSs Homepage | Shortcuts to jump to specific standard:
IFRS 1 :First-time Adoption of International Financial Standards
IFRS 2: Share-based Payment
IFRS 3: Business Combinations
IFRS 4: Insurance Contracts
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
IFRS 6: Exploration for and Evaluation of Mineral Assets
IFRS 7: Financial Instruments: Disclosures
IFRS 8: Operating Segments
IFRS 10: Consolidated Financial Statements
IFRS 11: Joint Arrangements
IFRS 12: Disclosure of Interests in Other Entities
IFRS 13: Fair Value Measurement
Summarized International Auditing Standards (ISAs)
ISAs Homepage | Shortcuts to jump to specific standard:
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
ISA 210: Agreeing the Terms of Audit Engagements
ISA 220: Quality Control for an Audit of Financial Statements
ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements
ISA 260: Communication with Those Charged with Governance
ISA 300: Planning an Audit of Financial Statements
ISA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ISA 320: Materiality in Planning and Performing an Audit
ISA 330: The Auditor’s Responses to Assessed Risks
ISA 402: Audit Considerations Relating to an Entity Using a Service Organization
ISA 450: Evaluation of Misstatements Identified during the Audit
ISA 501: Audit Evidence—Specific Considerations for Selected Items
ISA 505: External Confirmations
ISA 510: Initial Audit Engagements—Opening Balances
ISA 520: Analytical Procedures
ISA 530: Audit Sampling
ISA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosure
ISA 550: Related Parties
ISA 570: Going Concern
ISA 580: Written Representations
ISA 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
ISA 610: Using the Work of Internal Auditors
ISA 620: Using the Work of an Auditor’s Expert
ISA 700: Forming an Opinion and Reporting on Financial Statements
ISA 705: Modifications to the Opinion in the Independent Auditor’s Report
ISA 710: Comparative Information—Corresponding Figures and Comparative Financial Statements
ISA 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
ISA 800: Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA 805: Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
ISA 810: Engagements to Report on Summary Financial Statements