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Russian
Completed
МСФО ОС 32 «Концессионные соглашения о предоставлении услуг: учет у концедента»
IPSAS 32, Service Concession Arrangements: Grantor
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Czech
Completed
Příručky Mezinárodních účetních standardů pro veřejný sektor, vydání 2016
2016 Handbook of International Public Sector Accounting Pronouncements
Published:
Translated by: Supreme Audit Office Czech Republic
Published:
Translated by: Supreme Audit Office Czech Republic
Greek
Completed
Διεθνές Πρότυπο Ελέγχου (ΔΠΕ) 720 (Αναθεωρημένο), «Οι ευθύνες του ελεγκτή σχετικά με άλλες πληροφορίες»
International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Greek
Completed
Διεθνές Πρότυπο Ελέγχου (ΔΠΕ) 706, «Παράγραφοι έμφασης θέματος και παράγραφοι άλλων θεμάτων στην έκθεση του ανεξάρτητου ελεγκτή»
International Standard on Auditing (ISA) 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Greek
Completed
Διεθνές Πρότυπο Ελέγχου (ΔΠΕ) 705 (Αναθεωρημένο), «Διαφοροποιήσεις της γνώμης στην έκθεση του ανεξάρτητου ελεγκτή»
International Standard on Auditing (ISA) 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Greek
Completed
Διεθνές Πρότυπο Ελέγχου (ΔΠΕ) 701, «Γνωστοποίηση σημαντικότερων θεμάτων ελέγχου στην έκθεση ανεξάρτητου ελεγκτή»
International Standard on Auditing (ISA) 701 (NEW), Communicating Key Audit Matters in the Independent Auditor's Report
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Greek
Completed
Διεθνές Πρότυπο Ελέγχου (ΔΠΕ) 700, «Διαμόρφωση γνώμης και έκθεση επί οικονομικών καταστάσεων»
International Standard on Auditing (ISA) 700 (Revised), Forming an Opinion and Reporting on Financial Statements
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Greek
Completed
Διεθνές Πρότυπο Ελέγχου (ΔΠΕ) 570 (Αναθεωρημένο), «Συνέχιση της δραστηριότητας
International Standard on Auditing (ISA) 570 (Revised), Going Concern
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Greek
Completed
Διεθνές Πρότυπο Ελέγχου (ΔΠΕ) 260 (Αναθεωρημένο), «Επικοινωνία με τους υπεύθυνους για τη διακυβέρνηση
International Standard on Auditing (ISA) 260 (Revised), Communication with Those Charged with Governance
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
Published:
Translated by: Accounting and Auditing Oversight Board (E.L.T.E.)
French
Completed
Norme internationale d’audit (ISA) 2016-2017
2016-2017 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
Published:
Translated by: Institut des Réviseurs d'Entreprises, Compagnie Nationale des Commissaires aux Comptes, Conseil Supérieur de l'Ordre des Experts-Comptables
Published:
Translated by: Institut des Réviseurs d'Entreprises, Compagnie Nationale des Commissaires aux Comptes, Conseil Supérieur de l'Ordre des Experts-Comptables
Georgian
In Progress
საქმიანობაზე ფოკუსირება
Focusing on Performance
Published:
Translated by: Georgian Federation of Professional Accountants and Auditors
Published:
Translated by: Georgian Federation of Professional Accountants and Auditors
Russian
Completed
Концептуальные основы финансовой отчетности общего назначения организаций общественного сектора
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Russian
Completed
МСФО ОС 35, Консолидированная финансовая отчетность
IPSAS 35, Consolidated Financial Statements
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Russian
Completed
МСФО ОС 36, Инвестиции в ассоциированные организации и совместные предприятия
IPSAS 36, Investments in Associates and Joint Ventures
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Russian
Completed
МСФО ОС (IPSAS) 39, Вознаграждения работникам
IPSAS 39, Employee Benefits
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Russian
Completed
Поправки к МСФО ОС (IPSAS) 2015
Improvements to IPSAS 2015
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Russian
Completed
Поправки к МСФО ОС (IPSAS) 2014
Improvements to IPSASs 2014
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Russian
Completed
Поправки к МСФО ОС (IPSAS) 2011
Improvements to IPSASs 2011
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Published:
Translated by: CJSC International Centre for Social and Economic Research “Leontief Centre”
Japanese
Completed
国際公会計基準第40号「公的部門の結合」
IPSAS 40, Public Sector Combinations
Published:
Translated by: Japanese Institute of Certified Public Accountants
Published:
Translated by: Japanese Institute of Certified Public Accountants
Spanish-Spain
Completed
NIEA 3000 (Revisada) Encargos de Aseguramiento distintos de la Auditoría o de la Revisión de Información Financiera Histórica, Marco Internacional de Encargos de Aseguramiento y las Modificaciones de concordancia de otras NIEA
International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information
Published:
Translated by: Instituto de Censores Jurados de Cuentas de España
Published:
Translated by: Instituto de Censores Jurados de Cuentas de España
Polish
Completed
Tworzenie długoterminowej wartości na poprzez Zintegrowaną Sprawozdawczość
Long Term Value Creation Through Integrated Reporting
Published:
Translated by: Polish Chamber of Statutory Auditors
Published:
Translated by: Polish Chamber of Statutory Auditors
Kazakh
Completed
Қоғамдық Сектор үшін Қаржылық Есептіліктің Мәлімдемелер Нұсқаулығының қазақ тіліндегі мәтіні, 2018 жылғы Басылым
2018 Handbook of International Public Sector Accounting Pronouncements
Published:
Translated by: Ministry of Finance of the Republic of Kazakhstan
Published:
Translated by: Ministry of Finance of the Republic of Kazakhstan
Polish
Completed
Profesja księgowa i jej rola w walce z korupcją
The Accountancy Profession—Playing a Positive Role in Tackling Corruption
Published:
Translated by: Polish Chamber of Statutory Auditors
Published:
Translated by: Polish Chamber of Statutory Auditors
Romanian
Completed
ISA 810 (revizuit), Misiuni de raportare cu privire la situaţiile financiare sintetizate
ISA 810 (Revised), Engagements to Report on Summary Financial Statements
Published:
Translated by: Chamber of Financial Auditors of Romania
Published:
Translated by: Chamber of Financial Auditors of Romania
Romanian
Completed
ISA 805 (revizuit), Considerente speciale –audituri ale situaţiilor financiare individuale şi ale elementelor specifice, ale conturilor sau aspectelor unei situaţii financiare
ISA 805 (Revised), Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Published:
Translated by: Chamber of Financial Auditors of Romania
Published:
Translated by: Chamber of Financial Auditors of Romania