Compendium of Standards
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1 October 2002 International Financial Reporting Standards (IFRS Standards)
IFRS is a single set of accounting standards, developed and maintained by the IASB with the intention of those standards being capable of being applied on a globally consistent basis. -
1 October 2002 Principles for Auditor Oversight
This is a list of general principles for oversight of audit firms and auditors that audit financial statements of companies whose securities are publicly traded in the capital markets. -
1 October 2002 Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor's Independence
These principles governing independence of auditors of financial statements of listed entities and Principles relating to the oversight of an external auditor's independence by a body or bodies within an entity's corporate governance structure ("audit committee"). -
1 October 2002 Principles for Ongoing Disclosure and Material Development Reporting by Listed Entities
These are a set of common high level principles for ongoing disclosure and, in particular, material development disclosure by all listed entities, leaving the possibility for individual jurisdictions to add further requirements.