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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.
|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
You are now viewing all "Climate Disclosure Standards Board" resources. View All Business Reporting Resources
This guide explores and compares the fundamental concepts, guiding principles and content elements set out in <IR> with the requirements of the CDSB Climate Change Reporting Framework, and illustrates the synergies and differences through examples.
CDSB has shown how the most widely used corporate natural capital-related reporting approaches align to help companies.
The framework helps organizations disclose climate change-related information of value to investors in mainstream financial reports. A guide to implementing the Reporting Framework, Communicating Climate Change in Mainstream Reports, is also available.
- 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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