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IFAC FOCUS AREAS
- Accountability. Now.
- 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
A member of the IFAC Professional Accountants in Business Committee describes some of her experiences as an accountant in the public sector, and the skills and competences needed. Read More
A Vision for Integrated Thinking and the Role of Finance Professionals
by Stathis Gould, Head of Professional Accountants in Business, IFAC | February 1, 2016 |
Integrated reporting continues to gain global momentum and help change the way businesses think about creating value over time—but it is integrated thinking that will ultimately change corporate behavior and lead to more resilient organizations and greater trust in business and government. Read More
How can integrated reporting avoid the pitfalls of previous methods to enhance corporate reporting, without becoming an added burden, to make a real difference in decision making and corporate behavior? Read More
Our Integrated Reporting Collection—Wisdom and Ideas from Gateway Contributors
by Eli R. Khazzam, Editor-in-Chief, IFAC Global Knowledge Gateway | January 14, 2016 |
A quick compendium of Discussions published on the Gateway about integrated reporting—who’s doing it, what to consider, and how it applies throughout the profession. Read More
The Role of the Auditor General in Creating Public Trust and Value
by Carol Bellringer, Auditor General, Province of British Columbia | December 14, 2015 |
Carol Bellringer, IFAC Board Member and Auditor General of British Columbia, Canada, provides an overview of the roles of the Auditor General and the importance of financial reporting for government. Read More
- IPSASB Chair Ian Carruthers Q&A: What Are IPSAS?
February 8, 2016 - International Public Sector Accounting Standards Board
- Community Bankers Sound Off on Loan-Losses Accounting Plan
February 5, 2016 - Wall Street Journal
- IPSASB Publishes Exposure Draft 60 on Public Sector Combinations
January 29, 2016 - International Public Sector Accounting Standards Board
- Asia Continues Move toward International Accounting Standards
January 29, 2016 - Asian Review
- 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