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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
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The IFRS Foundation offers free access to the current year's consolidated unaccompanied English language Standards and official Interpretations (this includes IFRS, IAS, IFRIC and SIC*). 'Unaccompanied' means without the Implementation Guidance and the Basis for Conclusions.
This is a short educational video explaining how IFRS Standards help bring accountability, transparency and efficiency to capital markets around the world.
Watch the Web Presentation on New Leases Standard, IFRS 16
January 14, 2016 - IFRS Foundation
The staff of the International Accounting Standards Board held a live web presentation on the new Leases Standard on 13 January 2016, the day the Standard was issued. The presentation provided an overview of the new requirements, followed by a Q&A session.
The summary for the December conference call of the IFRS Taxonomy Consultative Group is now available.
This is the complete IFRS for SMEs presented in two volumes, Part A containing the IFRS for SMEs Standard and a Derivation Table and Part B containing the Basis for Conclusions and Illustrative Financial Statements.
A Guide through IFRS 2015 (Green Book)—Now Available
September 22, 2015 - IFRS Foundation
A Guide through IFRS 2015 includes the official pronouncements issued by the IASB as at 1 July 2015.
Working in the Public Interest: The IFRS Foundation and the IASB
September 14, 2015 - IFRS Foundation
New publication explains how International Financial Reporting Standards are created to bring transparency, accountability and efficiency to financial markets around the world.
- IPSASB Chair Ian Carruthers Q&A: What Are IPSAS?
February 8, 2016 - International Public Sector Accounting Standards Board
- Community Bankers Sound Off on Loan-Losses Accounting Plan
February 5, 2016 - Wall Street Journal
- Asia Continues Move toward International Accounting Standards
January 29, 2016 - Asian Review
- IPSASB Publishes Exposure Draft 60 on Public Sector Combinations
January 29, 2016 - International Public Sector Accounting Standards Board
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