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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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How does the market know which SMEs are creating value? And how do the SMEs themselves know that they have created value for their stakeholders?
ISCA published its inaugural Yearbook titled “<IR>: 2014 in Reflection”. This Yearbook provides a glimpse into the key events and milestones of Singapore’s <IR> journey in 2014
From the perspective of price informativeness, quarterly reporting (QR) is generally considered as more desirable than semi-annual reporting because it brings more timely updates about the company´s operations to investors. An important caveat to note, however, is that the accounting information in quarterly reports usually contains more noise than semi-annual or annual reports, especially when QR is prepared on the "discrete basis."
Integrated reporting enhances transparency and disclosure by emphasising concise communication of performance, risks and opportunities and the future outlook for the organisation.
This article from CPA Singapore discusses how Asian countries respond to environmental issues and deal with sustainability reporting.
- 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
- US SEC Accountant Urges Vigorous Pursuit of Revenue Questions
June 17, 2016 - BloombergBNA
- Sovereign Debt Rule Changes Threaten EU Bank Finances
June 8, 2016 - Financial Times
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