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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
IFAC’s PAIB Committee member and AT&T Director of Accounting Bill Schneider, CPA, CGMA, discusses the challenges associated with recognizing revenue earlier for certain transactions, determining what performance obligations are, and a possible need for costly systems changes.
his publication is aimed at SMEs who are considering whether sustainability reporting is relevant for them, and how they can start the reporting process in a realistic way that relates to their own context and circumstances. It provides a simple introduction to sustainability reporting (using the GRI G4 Guidelines) in order to help SMEs take the first small steps in their sustainability journey.
The United Nations is working to identify and address some of the world’s greatest challenges through the formulation and then implementation of sustainable development goals.
Tansparency is one of the cornerstones of the U.S. stock market. By requiring publicly traded companies to disclose their finances, legal conflicts, executive compensation and other details, the system deters wrongdoing, encourages management competence and assures that investors compete on a level playing field.
This sets out the global body for professional accountants’ key policies and position statements around a series of six business and sustainability topics: sustainability reporting, integrated reporting, the assurance of non-financial information, climate change, natural capital, and the green economy.
This guide is intended to inform members of audit committees and directors about integrated reporting (<IR>) and how it can benefit organizations you work with as well as some of the challenges around implementation.
December 2, 2015 - IFRS Foundation
January 29, 2015 - International Public Sector Accounting Standards Board
January 28, 2015 - IFRS Foundation
January 22, 2015 - CPA Canada
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