Archives - Accounting and Auditing - Financial Stability Board
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FSB RSS Feedsen2024-03-29T01:02:04+00:00International Financial Reporting Standards (IFRS Standards)
https://www.fsb.org/2002/10/cos_021001a/
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.2002-10-01T11:02:00+00:00International Financial Reporting Standards (IFRS Standards)2002-10-01Principles for Auditor Oversight
https://www.fsb.org/2002/10/cos_021001d/
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.2002-10-01T11:02:00+00:00Principles for Auditor Oversight2002-10-01Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor's Independence
https://www.fsb.org/2002/10/cos_021001c/
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").2002-10-01T11:01:00+00:00Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor's Independence2002-10-01