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. See the full overview.
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | June 6, 2017
IFAC recently issued a policy position on integrated reporting highlighting the need for a single report providing a fuller picture of an organization’s ability to create value over time, and greater interconnectedness between different reports.
There are 128 articles
Результаты исследований: замещение понятия «надёжность» термином «точное представление» в рамках понятийного аппарата Совета по международным стандартам финансовой отчётности/ Совета по стандартам финансового учётаКарстен Эрб и Кристоф Пельгер «Искажение слов? Исследование создания и воссоздания концепта надёжности в стандартах финансовой отчётности». Бухгалтерский учёт , организации и общество 40 (2015): 13-40 . (CarstenErbandChristophPelger.“‘Twisting...
by Carsten Erb, Research Assistant and PhD Candidate, Department of Business Taxation, Heinrich-Heine-University Düsseldorf and Dr. Christoph Pelger, Professor of Financial Accounting at the Department of Accounting, Auditing, and Taxation, University of Innsbruck | July 27, 2015
Research Insights—Accrual-Based Earnings Management in State-Owned Companies: Implications for Transnational Accounting RegulationRecent research aims to determine whether a positive correlation exists between state ownership and earnings management by investigating whether state-owned enterprises actively manage their earnings more than privately owned enterprises.
by Dr. Francesco Capalbo, CPA, Associate Professor of Accounting, Second University of Naples, Italy | July 15, 2015
Applying a “Critical Lens” to Integrated Reporting’s End GameJeff Thomson, President and CEO of the Institute of Management Accountants, discusses the IMA’s views on how internal and external application of integrated reporting, and integrated thinking , are needed.
by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | July 13, 2015
What Have We Learned from the EU Experience of IFRS Reporting?In July 2002, regulations were adopted requiring all European Union (EU) companies with securities traded on a regulated market to prepare their consolidated financial statements in accordance with International
by Michael Izza, FCA, Chief Executive, ICAEW | June 30, 2015
The Value and Importance of Integrated ReportingMarc Bihain, Secretary General of the Institute of Registered Auditors, discusses the growing importance of integrated reporting and recent European legislation designed to support it in the first installment of the Gateway video series, On the...
by Marc Bihain, Secretary General, Institute of Registered Auditors | June 29, 2015
News and Resources
There are 1990 news/resources
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