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- 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.
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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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This document contains sample financial statements based on the FRF for SMEs and the US GAAP to illustrate the differences between the two reporting options.
This is being developed to help business improve decision making. A standardized framework and methodology will be applicable to all sectors and geographies, and supported by sector specific guidance.
This presentation provides an overview of the key aspects of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework). The Conceptual Framework is an important addition to the IPSASB's literature and will guide the development of International Public Sector Accounting Standards™ (IPSASs™) and Recommended Practice Guidelines (RPGs).
Promotes a more cohesive and efficient approach to corporate reporting and aims to improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital.
A business framework for the governance and management of enterprise IT that allows managers to bridge the gap between control requirements, technical issues, and business risk.
Consolidates the important aspects of embedding sustainability into the DNA of an organization and can be applied to entities of all sizes and complexities. The Framework focuses on the integration of sustainability factors from three perspectives--business strategy, operational, and reporting--and highlights the important roles that professional accountants play in facilitating the sustainable development of their organizations.
- Accounting Choices Blur Profit Picture
June 28, 2016 - Wall Street Journal
- FASB Proposes Amending Consolidation Guidance
June 27, 2016 - Journal of Accountancy
- The Drive for Disclosure: What Matters and What Doesn’t
June 24, 2016 - Environmental Leader
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
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