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IFAC FOCUS AREAS
- Accountability. Now.
- 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
Integrated Reporting PAO Network
June 16, 2016 - IFAC, IIRC
IFAC and the International Integrated Reporting Council (IIRC) have created a network of contacts at PAOs to help encourage more widespread adoption and implementation of integrated reporting.
business case for integrated reporting; integrated reporting - research; integrated reporting – assurance; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; Resource center/website
This guidance provides recommendations for the use of supplementary financial measures as part of high-quality financial reporting in organizations.
International Integrated Reporting guide assists audit committee and boards in their review of the Integrated Report.
The complete set of the International Public Sector Accounting Standards Board’s® (IPSASB®) pronouncements on International Public Sector Accounting Standards™ (IPSASs™) and Recommended Practice Guidelines (RPGs).
Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
This offers guidance in achieving a dynamic and circular management process for enhancing reporting processes.
The IFRS Foundation offers free access to the current year's consolidated unaccompanied English language Standards and official Interpretations (this includes IFRS, IAS, IFRIC and SIC*). 'Unaccompanied' means without the Implementation Guidance and the Basis for Conclusions.
The IOSCO guidance is intended to assist issuers in providing clear and useful disclosure for investors and other users of non-GAAP financial measures, and to help reduce the risk that such measures are presented in a way that could be misleading.
- 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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