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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 Marc Bihain, Secretary General, Institute of Registered Auditors | June 29, 2015 |
Marc Bihain, Secretary General of the Institute of Registered Auditors, discusses the growing importance of integrated reporting and recent European legislation designed to support it in the first installment of the Gateway video series, On the Importance of Integrated Reporting. Read More
What Does the Future of Reporting Look Like? FRC Investigates, and Seeks Input
by Thomas Toomse-Smith, Project Director, Financial Reporting Council’s Financial Reporting Lab | June 5, 2015 |
The UK Financial Reporting Council’s Financial Reporting Lab looks at digital reporting by companies now and in the future, and asks your input. Read More
A Tale of Two Standard Setters: Striving for Convergence, amidst Crisis
by Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC | May 4, 2015 |
Former FASB Chair Robert Herz and former IASB Chair Sir David Tweedie discuss the highs and lows of chairing two of the world's key standard-setting boards during the period prior to and following the global financial crisis at the Baruch-hosted event, "Accounting Standards for Global Capital Markets: Past, Present, and Future," in New York earlier this year. Read More
Research Insights—A Study of Countries’ Adoption of IFRS for SMEs
by Devrimi Kaya and Maximilian Koch | April 21, 2015 |
New research explores the key factors that determine a country's likelihood of adopting the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Read More
A closer look at the reasons, legal and otherwise, transparency matters for SMEs. 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
- CPAs Encouraged to Comment on New Set of Proposed XBRL Rules
July 17, 2015 - Journal of Accountancy
- A Perfect Time for the Governor to Fix California’s Accounting
July 17, 2015 - San Francisco Chronicle
- 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