IFAC Global Knowledge Gateway

Global Knowledge Gateway

Your Portal to Global Accountancy Knowledge, Resources, and News

 
 

Issuing a Challenge to the Profession: Preparing Today’s and Tomorrow’s Educators and Researchers in Emerging Economies
by Professor Katherine Schipper, Thomas F. Keller Professor of Accounting, Duke University, and Professor Donna Street, Mahrt Chair in Accounting, University of Dayton | August 19, 2014

Scholars in emerging economies begin their careers as accounting educators and researchers with excitement and high aspirations. They eagerly accept the challenge of educating future generations of accounting professionals in developing countries. They understand that the demand for well-trained accounting professionals is high, often exceeding the supply, and they are determined to have a positive effect—to make a difference.

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Recent Viewpoints

Governments Can't Expect Others to Do What Only They Can—They Must Step Up and Cooperate on Taxation
by Russell Guthrie, Executive Director, Professional Relations, and CFO, IFAC | August 5, 2014

Few people would argue that a key objective of a sound and effective taxation system is to strengthen the public’s confidence that revenue authorities are collecting what is due and payable, and organizations and individuals are paying the amount that laws require and intend them to pay.

Some Positive Aspects of the Statutory Audit Reform in Europe
by Yves Nicolas, President, and Cédric Gélard, Technical Director, CNCC | July 22, 2014

The final texts of the statutory audit reform (i.e., the Directive and the Regulation) have now been published in the official journal of the European Union, bringing to a close four years of intense discussions that may significantly change the shape of statutory audit in Europe.

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