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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
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This guidance provides recommendations for the use of supplementary financial measures as part of high-quality financial reporting in organizations.
International Integrated Reporting guide assists audit committee and boards in their review of the Integrated Report.
Guide on Public Participation in Fiscal Policy Principles and Mechanisms in Fiscal Policy
January 18, 2017 - GIFT
This guide illustrates with practical examples of mechanisms (“practices”) and provides guidance about how the GIFT principles on public participation in fiscal policy can be successfully put in practice.
The Seven Guiding Principles of Integrated Reporting
November 21, 2016 - AccountingCPD.net
Despite the move to embrace integrated reporting, many accounting and finance professionals know little about it. This article looks over seven guiding principles of integrated reporting.
Introduction to Blockchain Technology
November 8, 2016 - CPA Canada
Learn about blockchain technology and familiarize yourself with the potential implications, opportunities and risks for capital markets and reporting.
Professional Conduct in Relation to Taxation
November 1, 2016 - Institute of Chartered Accountants in England and Wales
This guidance sets out clear professional standards in relation to the facilitation and promotion of tax avoidance.
Non-GAAP Measures: Academic Literature Review
October 26, 2016 - CPA Canada
This academic literature review gives those interested in non-GAAP measures a basis for beginning to appreciate past findings and provides a structured reference point from which to carry research forward into specific sub-areas of interest.
- IFRS Foundation Reduces Size of IASB
December 1, 2016 - Accounting Today
- Financial Management Progress ‘Frustrated by Multiple Systems and Lack of Capacity’
November 28, 2016 - Public Finance International
- IRS Seeks Information on Bitcoin Users from Coinbase
November 22, 2016 - Accounting Today
- The Clock Is Ticking on IFRS Changes
November 21, 2016 - In the Black
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