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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.
|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
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Integrated Reporting PAO Network
June 16, 2016 - IFAC, IIRC
IFAC and the International Integrated Reporting Council (IIRC) have created a network of contacts at PAOs to help encourage more widespread adoption and implementation of integrated reporting.
business case for integrated reporting; integrated reporting - research; integrated reporting – assurance; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; Resource center/website
This guidance provides recommendations for the use of supplementary financial measures as part of high-quality financial reporting in organizations.
Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
This offers guidance in achieving a dynamic and circular management process for enhancing reporting processes.
Creating Value with Integrated Thinking
June 3, 2016 - IFAC
This thought paper helps facilitate the contribution of professional accountants to integrated thinking—and help align capital allocation, corporate behavior, financial stability, and sustainable development.
This report identifies ten key principles for consistent, high-quality, global regulation.
Presentation given by Mario Abela, senior policy advisor at IFAC, at the Gulf Cooperation Council Accounting and Auditing Organization forum on the history and status of integrated reporting, and what comes next.
Developing and Reporting Supplementary Financial Measures
February 26, 2014 - IFAC
The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) issued proposed International Good Practice Guidance, Developing and Reporting Supplementary Financial Measures, for public comment. This guidance seeks to establish a benchmark for the use of supplementary financial measures, in order to improve understanding of an organization’s performance among management, investors, and other stakeholders.
- US SEC Accountant Urges Vigorous Pursuit of Revenue Questions
June 17, 2016 - BloombergBNA
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
- Sovereign Debt Rule Changes Threaten EU Bank Finances
June 8, 2016 - Financial Times
- Less Than 10% of Companies Ready for New Lease Accounting Standards
June 7, 2016 - Accounting Today
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