IAASB Handbook: electronic version

27 September 2021
Accounting
South African Accounting Academy

The handbook includes all of the standards and final pronouncements that are currently in effect as well as issued standards that will come into effect over the next few years.

This latest edition of the handbook includes:

ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures which is effective for audits of financial statements for periods beginning on or after 15 December 2019.
Changes for the conforming amendments arising from the restructured International Code of Ethics for Professional Accountants, issued by the IESBA (International Ethics Standards Board for Accountants), have been made in Volume 1 and 2 of the 2020 IAASB Handbook.
Some standards, which are not yet effective, have been included in the back of Volume 1 and 2.

Click here to download all 3 Volumes of the Handbook:

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