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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.
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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
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Analysing the Final Amendments to the IFRS for SMEs
August 27, 2015 - Wiley Insight
Discusses the final modifications (including worked examples) that will have a significant impact on the entities that prepare their financial statements according to the IFRS for SMEs.
2015 IFRS—A Briefing for Chief Executives–Now Available
August 11, 2015 - IFRS Foundation
This Briefing has been specially prepared for Chief Executives, members of Audit Committees, Boards of Directors and others who want a broad overview of the International Accounting Standards Board’s (IASB) Standards.
This Q&A publication analyzes key aspects of IFRS 15 Revenue from Contracts with Customers.
This document summarizes significant matters raised in the debate on the consultation paper “Assurance on : Introduction to the discussion”. That paper was released in 2014 together with the more detailed “Assurance on : an exploration of issues”. The debate included roundtables contributed to by around 400 people globally and resulted in 63 written submissions being received.
EFAA outlines why a pragmatic approach to Integrated reporting should be considered in an SME context.
Learn how to account for decommissioning liabilities assumed in a business combination.
Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.
- Dragging Australia’s Financial Reporting Regime into the 21st Century
August 26, 2015
- IFRS and Vietnamese Accounting Standards: Critical Differences
August 26, 2015 - CFO Innovation
- US FAF Names New PCC Chair
August 19, 2015 - Accounting Today
- Jordan Becomes First Country in the Region to Adopt IPSAS
August 12, 2015 - IINA
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