This section deals with technical matters relating to the accountancy profession. This section of the site has been designed to facilitate the participation of accountants in the development of standards for accountancy profession in Uganda. From this section, you will also be able to receive updates on accounting and auditing standards, taxation and ethics and other accountancy matters in order to enrich them with the latest professional developments. You will also receive technical advice and guidance to members. The site acts as a central area for members to source technical information on all of the following areas:
Documents
IPSAS 41, FINANCIAL INSTRUMENTS
The International Public Sector Accounting Standards Board (IPSASB) released IPSAS 41, Financial Instruments in August 2018 to improve financial instruments reporting in…
ICPAU, ICAEW Introduce International Standards Online Service
The Institute of Certified Public Accountants of Uganda has partnered with ICAEW to give ICPAU members access to a new digital resource on accounting, auditing and…
Implementation of Auditor Reporting Standards
Implementation of Auditor Reporting Standards: Key Audit Matters One of the most significant enhancements in auditor reporting in the recent past, at the heart of the…
BRIEF ON ISA 540 (REVISED), AUDITING ACCOUNTING ESTIMATES AND RELATED DISCLOSURES
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA BRIEF ON ISA 540 (REVISED), AUDITING ACCOUNTING ESTIMATES AND RELATED DISCLOSURES In October 2018, the International…
JANUARY –DECEMBER 2019–CPDs
The Association Of Accounting Technicians Of Uganda JANUARY –DECEMBER 2019–CPDs 1. Date: Friday 22 March 2019 PERFORMANCE BUDGETING & IMPLEMENTATION SEMINAR Venue: Grand…
ONEROUS CONTRACTS
EXPOSURE DRAFT AND COMMENT LETTERS: ONEROUS CONTRACTS—COST OF FULFILLING A CONTRACT The International Accounting Standards Board (the IASB) has published for public…
GUIDANCE ON SIGNIFICANT AREAS OF PUBLIC EXPENDITURE
The International Public Sector Accounting Standards Board (IPSASB) has released a new standard and an Exposure Draft on accounting for social benefits, and collective…
DEFERRED TAX
DEFERRED TAX RELATED TO ASSETS AND LIABILITIES ARISING FROM A SINGLE TRANSACTION—PROPOSED AMENDMENTS TO IAS 12 (AGENDA PAPERS 12A–12C) The International Accounting…
PRESENTATION OF FINANCIAL STATEMENTS AND THE GOING CONCERN ASSUMPTION
Financial statements are a structured representation of an entity’s financial position and performance. The main objective of preparing financial statements is to…