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Hello!
Where can I get some latest updated versions for the accounting and auditing standards?
This is because I have seen in the past papers asking questions on the new standard developments eg. June 2014 WATERS part (a) of the question asking to discuss the changes made to the “code” in relation to non-assurance services.
Thank you.
Not entirely sure what you are asking. The examinable documents list what is examinable – e,g, for AAA https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/examinabke-documents.html
As it says in the list “The study guide offers more detailed guidance on the depth and level at which the examinable documents should be examined.” See the note at the bottom of the list “Topics of exposure drafts are examinable to the extent that relevant articles about them are published in student accountant.” So you need to read the articles rather than the EDs – e.g. this one on ISA 540 https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/iaasb-ed.html.In relation to accounting standards, the SBR examinable docs are relevant to AAA but NOT EDs of IFRS. So the latest IFRSs you need to be on top of for AAA are IFRS 15 and IFRS 16.
1)I usually check on student accountant for any latest standard issue taking place, but can’t find any.
(Can you please guide me to the steps to find any new standard, if at all they have been issued).
2)For IFRS 15 and IFRS 16 standards, you mean to say they have been updated recently?
Thank you very much.
1) I don’t think it’s worthwhile at this stage looking to the exam docs unless you have read all the recent exam technique articles from here https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles.html
and my article here https://opentuition.com/acca/aaa/advanced-audit-assurance-tackle-exam/
If you have read all these and attempted the AAA Specimen and S18 and D18 exams and thoroughly critiqued your answers and still have time on your hands you can find the exam docs by browsing their titles and/or reviewing IAASB www for example.2) No – I meant that these are the latest IFRSs.
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