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- Professional Accountants in Business
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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 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
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
- The Accounting Rules That Bankrupt Cities
November 23, 2015 - The Atlantic
- Shareholder Activism May Decline Next Year
November 12, 2015 - CFO.com
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- Why 'Integrated Reporting' Attracts Investors
November 11, 2015 - Forbes
- 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