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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||
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
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.
Adapting to New Proposals on Expanded Audit Reporting
September 3, 2015 - KPMG
Eight points for audit committees to consider.
- Zimbabwe: Corporate Governance in Turmoil
June 10, 2016 - AllAfrica.com
- KT Recognized for Corporate Governance
June 8, 2016 - Korea Herald
- Managing Corporate Governance Easier Said Than Done
June 7, 2016 - TheStreet.com
- Corporate Governance in Micro, Small-, and Medium-sized Enterprises
May 5, 2016 - Jamaica Observer
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