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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
Seeks to influence the growing debate on developing greater consistency of transparency and accountability within public sector financial reporting internationally.
Includes information about adoptions, translations, training, Q&As, publications, and the comprehensive review currently underway. It also contains an up-to-date list of small- and medium-sized entity (SME) resources that are available for free download from the website.
The award-winning fund manager discusses what he looks for in a company when he’s making investment decisions.
This guidance helps micro-sized entities apply the IFRS for Small and Medium-Sized Entities (SMEs) (2009).
Attention from the accountancy profession on natural capital accounting is rapidly increasing in response to concern about the potential for systemic risk of climate change and environmental externalities that affect organizational, market, and societal sustainability.
The 2013 COSO Framework & SOX Compliance—One Approach to an Effective Transition
June 1, 2013 - Institute of Management Accountants, Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Outlines an example of one approach to transitioning to COSO’s 2013 Internal Control–Integrated Framework from the original framework published in 1992.
July 17, 2014 - Association of Chartered Certified Accountants
June 30, 2014 - In The Black
June 27, 2014 - The Accountant
June 27, 2014 - International Integrated Reporting Council
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