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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
by Yen-pei Chen, Corporate Reporting and Tax Manager. Professional Insights, ACCA | August 22, 2016 |
An ACCA report explores how providers of financial capital perceive integrated reporting and its potential for providing decision-useful information, through interviews with senor capital market participants. Read More
The International Accounting Standards Board and the International Auditing and Assurance Standards Board are increasing cooperation to improve the quality of both sets of standards. Read More
Brexit: What’s Next for UK and EU Financial Reporting?
by Dr. Nigel Sleigh-Johnson FCA, Head of Financial Reporting Faculty, ICAEW | August 12, 2016 |
Talk of Brexit and its implications are everywhere—but what is likely to change for financial reporting in the UK, and when can changes be expected? Read More
Public Sector Financial Problems Coincide with Societal Ones
by Nicolas Véron, Economist and Senior Fellow, Bruegel | August 8, 2016 |
Corruption, a lack of trust, and other societal problems often go hand-in-hand with problems in public sector financial management. Read More
Decision Making Requires Useful Accounting Information—For Societies, Businesses, Governments
by William Holder, Dean,Leventhal School of Accounting, Alan Casden Dean's Chair, & Professor of Accounting, USC | July 22, 2016 |
Government leaders and citizens require useful financial information that is clear and practical—how else can they plan for the long term? 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