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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.
|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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This study shows that businesses are hesitant about adopting integrated reporting <IR> with the majority taking a ‘wait and see’ approach.
The Concise Strategic Report Paradox: Longer but More Insightful
January 1, 2014 - Black Sun
Highlights how the first companies in the FTSE 350 have adapted to new UK regulations on narrative reporting, directors’ pay, and corporate governance; indicates the main trends in reporting found as a result.
Sheds light on effective non-financial reporting practices and offers a pool of inspirational examples to stimulate the sharing of best practices. The review provides recommendations so that corporate reports can help companies create value for all stakeholders.
Discusses the three outcomes of NBA's most recent reserach, included in its Knowledge Sharing Program, inlcuding that risk management systems without sufficient attention paid to human factors will fail, people and behaviors make or break risk management even in companies that pay more attention to hard controls, and the risk paragraph in annual reports is often not perceived as meaningful.
The GHG Protocol, and accompanying guidance and tools, is the most widely used international accounting tool for government and business leaders to understand, quantify, and manage greenhouse gas emissions.
Of the investors surveyed for this report, 93% called for greater consistency and transparency, while 84% of respondents agreed established standardised reporting frameworks need to be used by companies to achieve both those aims.
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.
- Indian Companies not yet Ready for Transition to New Accounting Standards
May 20, 2015 - The Hindu Business Line
- IFRS Foundation Responds to EC's Green Paper and Advocates for IFRS in a Capital Market Union
May 13, 2015 - IAS Plus
- AICPA Debuts Not-for-Profit Section
May 12, 2015 - Accounting Today
- US PCAOB Broadens Outreach to Audit Committees
May 8, 2015 - Accounting Today
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