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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.
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The recent financial and economic crises exposed many corporate governance weaknesses—but, at the same time, they created momentum for change. Effective governance encourages better organizational decision-making, accountability, and robust scrutiny of organizational performance. Accountants are in an excellent position to ensure that governance is integrated into the very DNA of their organizations, which has been identified as critical to its effectiveness. Read More
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The BIAC publication explains what companies need to know about the Guidelines, including the role of the National Contact Points (NCPs), which provide a unique grievance mechanism to contribute to the resolution of issues that may arise with regard to the implementation of the Guidelines.
Examines the use being made of consolidated government accounts in a sample of countries which prepare them. It highlights the importance of the information they provide to support policy decisions, fiscal transparency and accountability before making recommendations to promote their wider use in support of sustainable public services.
This report aims to identify new developments in the administration of central government that lead to better value for money: better services at lower costs for the taxpayers.
This report shares up-to-date information about corporate governance practices in OECD countries and a selection of additional jurisdictions. It provides a useful resource for national governments looking to compare their own framework with that of other countries or seeking information about practices in specific jurisdictions.
The purpose of this paper by South Africa Institute of Chartered Accountants (SAICA) is to share the South African experience of how implementing integrated reporting is impacting on integrated thinking and has contributed to understanding integrated thinking.
Indicates that assessing culture should be seen as a journey of continuous improvement, rather than an end in itself. Breaking away from pass-or-fail approaches, it is recommended that boards use a set of trade-offs, such as about conformity and challenge, innovation and control, or trust and accountability, as a framework to map out their organization's culture. The report suggests a series of actions to reconcile the culture that exists with the culture that is wanted.
This Transparency International report evaluates the transparency of corporate reporting by the world’s 124 largest publicly listed companies. The report assesses the disclosure practices of companies with respect to their anti-corruption programmes, company holdings and the disclosure of key financial information on a country-by-country basis.
- Good Governance Key to Success: IFAC President
August 25, 2015 - The Nation
- SL Businesses Urged to Practice Good Governance: IFAC President
August 3, 2015 - Hiru Business News
- Sri Lanka: Some Aspects of Corporate Governance
July 6, 2015 - The Island
- Mauritius: Prime Minister Reiterates His Commitment towards Good Governance
May 14, 2015 - AllAfrica.com
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