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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
You are now viewing all "Chartered Institute of Management Accountants" resources. View All Business Reporting Resources
This uses ntegrated reporting to help create value and effectively tell the full story: A guide for chairs, CEOs, and CFOs enabling them to consider how integrated reporting can help the future success of their business.
Reinforces the importance of intangibles – reputation, brands, intellectual property – and challenges those leading the debate on our national economic policy.
Integrated reporting helps provide a more holistic view of an organisation’s performance.
IPOs, Organisational and Management Accounting Change in Listed Chinese State-Owned Enterprises
March 3, 2014 - Chartered Institute of Management Accountants, Cardiff University, King’s College London, University of International Business and Economics
This paper investigates how management accounting and control practices change in listed Chinese state-owned enterprises following initial public offerings to stock exchanges.
Examines the financial performance of state owned enterprises in emerging economies, with specific reference to Pakistan Rail, and highlights the factors that have contributed to its poor financial performance.
Explores and reconciles divergent approaches in business model reporting with the aim of reaching a common, widely-accepted definition of the business model for use in integrated reporting.
Video explaining how integrated reporting is vital to help build a more resilient and successful organizations, from the CIMA’s chief executive, Charles Tilley, and chief accounting officer, Russell Picot.
- Tips for Implementing FASB's Not-for-Profit Standard
August 24, 2016 - Journal of Accountancy
- Enlist the Market in the Climate-Change Fight
August 23, 2016 - Wall Street Journal
- Is the New Accounting Standard on Leases Set to Change Business Practice?
August 22, 2016 - In the Black
- US FASB Aims to Clarify Consolidation Guidance for Not-for-Profits
August 10, 2016 - Accounting Web
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