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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||
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
Fundamentals of Central Banking: Lessons from the Crisis
October 16, 2015 - Group of Thirty
This report identifies three continuing core principles for central banking and ten observations on how central banks must adjust their roles going forward to better prevent and address future crises.
Reviews rationales offered by national governments for including or maintaining certain corporate assets in state ownership. Drawing on a survey of 24 countries, the report provides guidance to authorities seeking to reform or review their ownership policies.
The purpose of this report is to support all exchanges in their work to enhance transparency in their markets. Investors and companies increasingly look to exchanges to help support more sustainable markets, yet less than 1/3 of exchanges offer guidance on reporting ESG considerations.
The report proposes a global and country specific roadmaps for ESG integration for institutional investors, financial intermediaries and policymakers.
This report aims to support decision makers by providing solid and transparent evidence regarding the impact of sustainable corporate management and investment practices.
Companies with a larger proportion of alumni among their accounting employees are significantly less likely to issue financial misstatements, and have lower absolute abnormal accruals. We also divide employees into categories by job rank and find that only lower level accounting employees have positive effects on both measures of audit quality.
This paper examines the perception that Australia and New Zealand are nations relatively free of corruption and what is in place to mitigate it.
- How Some OECD Governments Do Nothing to Stop Their Companies from Financing Grand Corruption Abroad
March 17, 2016 - Transparency International
- Strong International Standards, Governance & Ethics Help Fight Bribery
March 17, 2016 - IFAC
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- SL Businesses Urged to Practice Good Governance: IFAC President
August 3, 2015 - Hiru Business News
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