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The panels which report to the Public Finance and Management Board each have a public website containing a variety of resources. Please use the quick links below:

New and Emerging Standards

CIPFA monitors developments in financial reporting and auditing standards, paying particular attention to those which are relevant to the public benefit sector.

Details of individual consultations, exposure drafts and final standards can be found below.

Developments in UK and Ireland accounting standards More ...


NEW - Digests and overviews of standards developments are produced for meetings of the Accounting and Auditing Standards panel.

They are now available online.

06-2008

ASB seeks views on Improvements to FRS

06-2008

ASB issues updated version of the FRSSE

03-2008

ASB amends FRS 20 Share-based Payment

03-2008

BAS consults on Conceptual Framework

Developments in UK and Ireland audit More ...

06-2008

FRC Guidance on Auditor Liability Limitation

06-2008

APB Draft Guidance on the Audit of Credit Unions

06-2008

APB revises guidance on Bank Audits in ROI

Developments in the UK public benefit sector More ...

06-2008

ASB revised proposals on Accounting for Heritage Assets

06-2007

ASB issues Interpretation of its Statement of Principles for Public Benefit Entities

06-2007

FRC paper -- "FRC and the Public Sector"

Developments in international accounting standards More ...

07-2008

IFRIC on agreements for the construction of real estate

07-2008

IFRIC guidance on hedges of a net investment in a foreign operation

05-2008

IASB consultative documents on the conceptual framework

Developments in international auditing standards More ...

07-2008

ISA 550 on Related Parties and 3 clarity redrafts

04-2008

IAASB issues redrafted ISA 560 and 580

02-2008

IAASB issues new ISA on Accounting Estimates and Fair Values

Developments in international public sector guidance More ...

04-2008

Updated IPSAS 4 on Changes in Exchange Rates

04-2008

IPSASB consultation paper on Service Concession reporting

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