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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 "financial/business reporting supply chain" resources. View All Business Reporting Resources
The IIRC is asking for feedback on the first draft of the <IR> Competence Matrix. This is intended to provide clear guidance in the market as to the skills and experience necessary to be an effective practitioner in <IR>.
business case for integrated reporting; financial reporting; integrated reporting - research; integrated reporting – assurance; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; financial/business reporting supply chain; integrated reporting and thinking; Guidance
International Integrated Reporting Council Website
July 1, 2015 - IIRC
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about businesses’ value creation should be the next step in the evolution of corporate reporting.
business case for integrated reporting; financial reporting; integrated reporting - research; integrated reporting – assurance; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; financial/business reporting supply chain; integrated reporting and thinking; Resource center/website
First report of a four-part project examining what investors want from corporate reporting and how organizations are responding to their needs. Also reviews recent developments, trends, and emerging issues in the investor landscape since the global financial crisis. While it uses the UK and Ireland investor base for its analysis, the trends it identifies have a wide international resonance.
The 2013 COSO Framework & SOX Compliance—One Approach to an Effective Transition
June 1, 2013 - Institute of Management Accountants, Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Outlines an example of one approach to transitioning to COSO’s 2013 Internal Control–Integrated Framework from the original framework published in 1992.
Second report of a four-part project examining what investors want from corporate reporting and how organizations are responding to their needs. It outlines the kind of information investors need to make their decisions, how they now like to receive that information (both the format and the communications channels), and their level of trust in what they receive.
This report points out that corporate reports are being held back by confusion over their different audiences, complexity, and lack of timeliness. The report signals a need for a greater focus on forward-facing plans, risk management, and the effective integration of these and other issues into corporate reports in a more coherent way.
Seeks to be a catalyst to removing unnecessary text and data from annual reports.
- Accounting under the New UK GAAP for Loans from Directors Who Are Also Shareholders
October 14, 2016 - ICAEW
- 10 Years On, Are International Standards Helping Financial Reporting?
October 12, 2016 - In the Black
- New Lease Accounting Standard Proposed for Federal Entities
September 28, 2016 - Journal of Accountancy
- International Accounting Board Amends Insurance Standard
September 14, 2016 - BloombergBNA
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