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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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For supreme audit institutions (SAIs) the adoption of the cash-basis IPSAS is a welcome development, as the International Standards of SAIs list IPSAS as an acceptable general purpose financial reporting framework. This article (pages 15-19) deals with some of the challenges faced by SAIs when auditing cash-basis IPSAS financial statements.
A useful tool to track developments in accounting research
This report aims to assist PAOs hold substantive dialogues with their governments to consider the state of public financial management (PFM) and identify opportunities for on-going development and improvement.
December 18, 2014 - IFRS Foundation
December 12, 2014 - The Economist
December 11, 2014 - Economia
December 11, 2014 - Accounting Today
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