These updates on Technical Issues – First Quarter 2021 cover a summary of updates/issues including International Standards on Auditing (ISAs), International Financial Reporting Standards (IFRSs), International Ethics Standards for Professional Accountants (Ethics), International Accounting Education Standards (IAESs), International Standards on Quality Management (ISQM), International Financial Reporting for Non Profit Organizations (IFR4NPO), International Public Sector Accounting Standards (IPSAS), International Organization of Supreme Audit Institution (INTOSAI) and International Integrated Reporting (IIR).

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