Exposure drafts: proposed code of professional ethics/statement of policy on implementation and enforcement of the code

Article Abstract:

Two International Federation of Accountants (IFAC) exposure drafts, a proposed Code of Professional Ethics for the Accountancy Profession and a Statement of Policy on Implementation and Enforcement of the Code of Professional Ethics, are presented. The proposed code is intended to replace the IFAC Guideline of Professional Ethics for the Accountancy Profession and Statements of Guidance Numbers one through eleven, while the proposed Statement of Policy is intended to replace IFAC Statement of Guidance Number 12.

Ethical aspects, International Federation of Accountants

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Framework for the preparation and presentation of financial statements

Article Abstract:

The International Accounting Standards Committee's Framework for the Preparation and Presentation of Financial Statements, which was approved by the IASC in April 1989 and published in the English language in July 1989, is presented. The Framework explains: the objective of financial statements; the underlying assumptions of financial statements; the qualitative characteristics of financial statements; and the elements of financial statements.

Reports, International Accounting Standards Board

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