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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 report provides some early insights into how internal audit can and is beginning to be harnessed by organisations in the vanguard of this new era of corporate reporting.
Shows that investors welcome digital reporting where it is helpful in meeting their needs for corporate information and shares practical suggestions on how companies can improve their digital corporate reporting across a range of communication channels, tools and PDF annual reports.
Report looks at the effectiveness of financial reporting as a communication tool and responds to these questions by examining the experiences of two leading companies and their assault against disclosure overload.
Reinforces the importance of intangibles – reputation, brands, intellectual property – and challenges those leading the debate on our national economic policy.
The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research reviews academic research into the effects of mandatory adoption of IFRS in the EU and summarises what it tells us about the costs and benefits of adoption.
ISCA published its inaugural Yearbook titled “<IR>: 2014 in Reflection”. This Yearbook provides a glimpse into the key events and milestones of Singapore’s <IR> journey in 2014
The purpose of this paper by South Africa Institute of Chartered Accountants (SAICA) is to share the South African experience of how implementing integrated reporting is impacting on integrated thinking and has contributed to understanding integrated thinking.
- Nigeria: Federal Government Eyes IPSAS to Strengthen Accounting System
July 22, 2015 - This Day Live
- Fayez Choudhury on Accountability. Now.
July 21, 2015 - Public Finance International
- A Perfect Time for the Governor to Fix California’s Accounting
July 17, 2015 - San Francisco Chronicle
- How Good Accounting Can Save the World–Including Greece
July 17, 2015 - In the Black
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