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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.
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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
The purpose of this report is to support all exchanges in their work to enhance transparency in their markets. Investors and companies increasingly look to exchanges to help support more sustainable markets, yet less than 1/3 of exchanges offer guidance on reporting ESG considerations.
An essential element of capitalism is corporate reporting. Today’s capitalism is supported by financial reporting. Critics of today’s capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that affect a company’s ability to create value over the short, medium, and long term.
A Guide through IFRS 2015 (Green Book)—Now Available
September 22, 2015 - IFRS Foundation
A Guide through IFRS 2015 includes the official pronouncements issued by the IASB as at 1 July 2015.
Working in the Public Interest: The IFRS Foundation and the IASB
September 14, 2015 - IFRS Foundation
New publication explains how International Financial Reporting Standards are created to bring transparency, accountability and efficiency to financial markets around the world.
Integrated Reporting as a Catalyst for Long-Term Financial Sustainability
September 3, 2015 - World Bank
What will it take to end poverty and boost shared prosperity? How does Integrated Reporting fit into this picture? Bridging the financing gap – how can <IR> help?
Analysing the Final Amendments to the IFRS for SMEs
August 27, 2015 - Wiley Insight
Discusses the final modifications (including worked examples) that will have a significant impact on the entities that prepare their financial statements according to the IFRS for SMEs.
This report provides an insight into current practices for banks’ reporting on the capitals, outlines leading reporting practice and articulates the value proposition for banks to report on the capitals.
- The Accounting Rules That Bankrupt Cities
November 23, 2015 - The Atlantic
- Shareholder Activism May Decline Next Year
November 12, 2015 - CFO.com
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- Why 'Integrated Reporting' Attracts Investors
November 11, 2015 - Forbes
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