These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 3. The notes do not amend or override IES 3, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.
These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 2. The notes do not amend or override IES 2, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.
These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 1. The notes do not amend or override IES 1, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.
The IFAC Professional Accountants in Business (PAIB) Committee values the opportunity to comment on the International Ethics Standards Board for Accountants (IESBA)’s Exposure Draft proposing changes to Part C of the Code of Ethics for Professional Accountants (the Code) addressing presentation of information and pressure to breach the fundamental principles.
