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IFAC FOCUS AREAS
- 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.
|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
This study finds that integrated reporting is positively associated with both stock liquidity and firm value.
This report discusses the status of the adoption of international standards in the United States and around the world and addresses some of the unique considerations you should be aware of when performing audits under international standards.
Learn the basics about different types of crowdfunding and their financial reporting implications.
This paper helps to clarify some of the issues that banks have raised when preparing integrated reports and provides insights into current practice of banks’ reporting on outcomes.
The objective of this Staff Questions and Answers document is to summarize the accounting requirements for assets and liabilities under the grant of right to the operator model in IPSAS 32, Service Concession Arrangements: Grantor.
This video explains the background to IFRS 9 and its different components—and gives an update on what has happened in the period since the Board completed the Standard in 2014.
In this video, which is part of the IFRS Foundation's Debrief series, Sue Lloyd, Member of the International Accounting Standards Board, explains the background to IFRS 9 and its different components – and gives an update on what has happened in the period since the Board completed the Standard in 2014.
- US SEC Accountant Urges Vigorous Pursuit of Revenue Questions
June 17, 2016 - BloombergBNA
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
- Sovereign Debt Rule Changes Threaten EU Bank Finances
June 8, 2016 - Financial Times
- Less Than 10% of Companies Ready for New Lease Accounting Standards
June 7, 2016 - Accounting Today
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