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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
by Carsten Erb, Research Assistant and PhD Candidate, Department of Business Taxation, Heinrich-Heine-University Düsseldorf and Dr. Christoph Pelger, Professor of Financial Accounting at the Department of Accounting, Auditing, and Taxation, University of Innsbruck | July 27, 2015 |
Researchers trace the emergence of “reliability” in financial accounting literature and examine the background and reasons for its replacement by “faithful representation” in the current conceptual framework. Read More
Accountancy at the Heart of the Discussion: Enhancing Reporting
by Helen Brand, Chief Executive, ACCA | July 27, 2015 |
Helen Brand, Chief Executive of the ACCA, stresses that the accountancy profession must be at the heart of enhancing and developing business reporting, including integrated reporting. Read More
Research Insights—Accrual-Based Earnings Management in State-Owned Companies: Implications for Transnational Accounting Regulation
by Dr. Francesco Capalbo, CPA, Associate Professor of Accounting, Second University of Naples, Italy | July 15, 2015 |
Recent research aims to determine whether a positive correlation exists between state ownership and earnings management by investigating whether state-owned enterprises actively manage their earnings more than privately owned enterprises. Read More
Applying a “Critical Lens” to Integrated Reporting’s End Game
by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | July 13, 2015 |
Jeff Thomson, President and CEO of the Institute of Management Accountants, discusses the IMA’s views on how internal and external application of integrated reporting, and integrated thinking, are needed. Read More
- Nigeria: Federal Government Eyes IPSAS to Strengthen Accounting System
July 22, 2015 - This Day Live
- Fayez Choudhury on Accountability. Now.
July 21, 2015 - Public Finance International
- A Perfect Time for the Governor to Fix California’s Accounting
July 17, 2015 - San Francisco Chronicle
- How Good Accounting Can Save the World–Including Greece
July 17, 2015 - In the Black
- Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosure
September 22, 2014 - IFAC
- IIRC 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