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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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This publication examines seven important areas of annual reporting and makes recommendations that will improve the quality of corporate information provided. These recommendations offer practical guidance for those involved with annual reports.
February 16, 2016 - Institute of Chartered Accountants in England and Wales
IFRS factsheets on international financial reporting issues, written by experts in the field.
This report look at the costs and benefits of regulating SMEs’ financial reporting, at why SMEs may require a different regime from other businesses, and at what research can tell us about these questions.
The developments highlighted in this report are set against a context of increased scrutiny of the performance of bank audits and bank financial reporting.
This provides resources that explore different forms of capital and their interactions.
business case for integrated reporting; integrated reporting - research; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; integrated reporting and thinking; Resource center/website
The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research reviews academic research into the effects of mandatory adoption of IFRS in the EU and summarises what it tells us about the costs and benefits of adoption.
ICAEW's Financial Services Faculty recommends that financial services regulators adopt the principles laid out in this document, recognising that there will be a balance of emphasis between them.
- Accounting Choices Blur Profit Picture
June 28, 2016 - Wall Street Journal
- FASB Proposes Amending Consolidation Guidance
June 27, 2016 - Journal of Accountancy
- The Drive for Disclosure: What Matters and What Doesn’t
June 24, 2016 - Environmental Leader
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
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