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…
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…