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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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.
|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
Drawing on government finance statistics reported to the IMF, this paper presents a new database of fiscal transparency for 186 countries in 2003–13 and derives from it indices of the overall comprehensiveness of fiscal statistics as well as specific indices of the coverage of public institutions, fiscal flows, and fiscal stocks.
Demand for sustainability disclosures continue to rise. Can your company benefit from sustainability disclosure guidance?
Examine the relation between Integrated Reporting and the composition of a firm’s investor base.
This Q&A publication analyzes key aspects of IFRS 15 Revenue from Contracts with Customers.
This informs stakeholders about the IAASB’s ongoing work to explore assurance on integrated reporting and other emerging developments in external reporting.
Summary of significant issues in the debate on the consultation paper “Assurance on: Introduction to the discussion,” 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.
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.
- Accounting under the New UK GAAP for Loans from Directors Who Are Also Shareholders
October 14, 2016 - ICAEW
- 10 Years On, Are International Standards Helping Financial Reporting?
October 12, 2016 - In the Black
- New Lease Accounting Standard Proposed for Federal Entities
September 28, 2016 - Journal of Accountancy
- International Accounting Board Amends Insurance Standard
September 14, 2016 - BloombergBNA
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