Featured Publications
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Public Sector Accounting
Accounting for Heritage Assets Under the Accrual Basis of Accounting
The Consultation Paper is the output of a partnership between the IPSASB and a national standard setter. At its core is a Discussion Paper issued by the United Kingdom Accounting Standards Board (UK ASB) to deal with issues that have arisen in the interpretation and implementation of UK accounting and legislative requirements as they apply to heritage assets. It also includes a Preface and Introduction by the IPSASB. Whilst an IPSASB subcommittee worked with the UK ASB to provide input to the development process, the Discussion Paper was prepared by the UK ASB. That input included the provision of comparative information on international definitions and accounting requirements related to heritage assets.
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Forum of Firms
Tone at the Top and Audit Quality
This paper summarizes current practice in several of the largest networks of international accounting firm and examines how setting the right tone can positively influence audit quality.
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Hidden
Creación y Desarrollo de un Órgano Profesional de Contabilidad (Versión Downloadable)
Esta Guía para la creación y desarrollo de un órgano profesional de contabilidad ha sido preparada por el Comité de Países en desarrollo de la IFAC. La Guía ofrece orientación práctica sobre la función de la profesión contable y las funciones y responsabilidades de los órganos profesionales de contabilidad. Tiene como objeto servir de instrumento práctico para quienes participan en la creación de un órgano profesional de contabilidad, y en el desarrollo de órganos profesionales de contabilidad existentes.
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Public Sector Accounting
International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence
This research report details the differences between financial reporting in accordance with IPSASs and statistical reporting in accordance with the International Monetary Fund's "Government Finance Statistics Manual 2001," Eurostat's "European System of Accounts 1993" and "ESA95 Manual on Government Deficit and Debt," and the UN's "System of National Accounts 1993."
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Individuals and organizations can opt to buy all or a portion of these materials in either a print or online format. Some materials are only available online and are free of charge.
The policies and fees in the IFAC Bookstore apply to individual use only. Firms or other organizations seeking the rights to a wider distribution through, for example, an intranet, should contact the publications department for volume licensing and pricing. To obtain additional information, you may call Ms. Yansa Morel at IFAC at +1-212-286-9344.
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