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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.
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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
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This document contains sample financial statements based on the FRF for SMEs and the US GAAP to illustrate the differences between the two reporting options.
The purpose of the Principles is to support organizations in benchmarking and improving their management accounting systems. The Principles help the public and private sectors make better decisions, respond appropriately to the risks they face and protect the value they generate.
Q&A on the changing landscape of corporate reporting
Includes IFRS guidance, videos, and news.
AICPA's Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting. The Center provides resources for the entire financial reporting process
Promotes greater transparency by developing an internationally recognized, voluntary framework for presentation and disclosure of value drivers, non-financial performance measures and qualitative information.
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November 28, 2016 - Public Finance International
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November 22, 2016 - Accounting Today
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November 21, 2016 - In the Black
- White to Leave SEC Chair Post in January
November 15, 2016 - Journal of Accountancy
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