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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
|Global Knowledge Gateway||
High-quality business reporting is at the heart of strong and sustainable organizations, financial markets, and economies. It allows organizations to present a cohesive explanation of their business and helps them engage with internal and external stakeholders, including customers, employees, shareholders, creditors, and regulators, while also promoting better internal decision making. Professional accountants are integral to all phases of organizational reporting. Read More
Governments need both International Public Sector Accounting Standards and accrual accounting for sound public financial management—and citizens need it for well-informed ballot box decisions. Read More
Governments Must Be Accountable for Taxation’s Outputs
by Ed Balls, Former UK Shadow Chancellor of the Exchequer & Senior Fellow, Harvard Kennedy School | October 3, 2016 |
The public must be clear on taxation’s objectives and outputs, and governments must be accountable to their citizens. Read More
Governments Must Clear the Fiscal Fog
by Gerhard Steger, Director General, Budget and Public Finance, Austria | October 2, 2016 |
International Public Sector Accounting Standards and sound balance sheets are necessary for sound fiscal public sector policies. Read More
Questions about Accounting or Auditing on the Ground in Jurisdictions? Our New Interactive Content Can Help
by Joseph Bryson, Deputy Director, Quality and Membership | September 12, 2016 |
The new interactive section of the IFAC website features comprehensive profiles of member organizations and the jurisdictions in which they operate—including the status of international standards. Read More
Materiality and Conciseness in Integrated Reporting
by Yen-pei Chen, Corporate Reporting and Tax Manager. Professional Insights, ACCA | September 2, 2016 | 1
An ACCA study explores materiality and conciseness in integrated reporting from the perspectives of corporate report preparers and company auditors. Read More
- Why CPAs Should Learn about Integrated Reporting
October 19, 2016 - AICPA Insights
- Accounting under the New UK GAAP for Loans from Directors Who Are Also Shareholders
October 14, 2016 - ICAEW
- 10 Years On, Are International Standards Helping Financial Reporting?
October 12, 2016 - In the Black
- New Lease Accounting Standard Proposed for Federal Entities
September 28, 2016 - Journal of Accountancy
- Integrated Reporting PAO Network
June 16, 2016 - IFAC, IIRC
- Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosure
September 22, 2014 - IFAC
- IIRC Framework: International <IR> Framework
September 18, 2014 - IIRC
- 2014 Handbook of International Public Sector Accounting Pronouncements
June 23, 2014 - International Public Sector Accounting Standards Board
- Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
- International Financial Reporting Standards
January 2, 2013 - IFRS Foundation