ISSA 5000: Independent Assurance for Sustainability and ESG Reporting
The 2025 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements – Volume 3 (ISSA) is an international guide explaining how professionals provide assurance over sustainability information reported by companies. In simple terms, it provides a global framework for assessing whether companies’ claims about their environmental and social impact are accurate, […]
2025 IAASB Handbook Volume 4: Assurance, Review and Related Services
The 2025 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements – Volume 4 (ISAE | ISRE | ISRS) is an international professional guide explaining how accountants and assurance professionals perform certain types of verification and professional services that are not full financial statement audits. The Handbook is issued by the […]
2025 IAASB Handbook Volume 1: Quality Management and International Auditing Standards
The 2025 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements – Volume 1 (IAPN | ISA | ISQM) is a global professional guide explaining how audit firms manage quality and how auditors perform reliable audits. It is issued by the International Auditing and Assurance Standards Board (IAASB) and forms part […]
MFRS 7: Disclosing Credit Risk from Emerging Uncertainties
On 19 December 2025, the Malaysian Accounting Standards Board (MASB) issued a publication titled “Disclosures about Uncertainties in the Financial Statements”. The publication contains six illustrative examples designed to help companies understand how to disclose uncertainties in their financial statements. The examples are aligned with guidance issued by the International Accounting Standards Board (IASB) and […]
MFRS 137: Disclosing Uncertainties in Provisions and Long-Term Obligations
On 19 December 2025, the Malaysian Accounting Standards Board (MASB) issued a publication titled “Disclosures about Uncertainties in the Financial Statements”. The publication contains six illustrative examples designed to help companies understand how to disclose uncertainties in their financial statements. The examples are aligned with guidance issued by the International Accounting Standards Board (IASB) and […]