Technical updates January 2018
Our round-up of regulatory news.
IFAC (The International Federation of Accountants) has released a new publication, Agreed-upon procedures (AUP) engagements: a growth and value opportunity. The publication describes AUP engagements, when they are appropriate, and, identifies key client benefits. It also covers examples of financial and non-financial information AUP engagements and provides six short case studies with example procedures that might be applied.
The European Securities and Markets Authority (ESMA) has published the final draft Regulatory Technical Standards (RTS) setting out the new European Single Electronic Format (ESEF). Starting from 2020, this format should be used by all issuers to prepare their annual financial reports. ESMA also publishes a reporting manual and detailed instructions to issuers to facilitate the implementation of the RTS.
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