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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.
|Global Knowledge Gateway||
Performance & Financial Management
Professional accountants will use many performance & financial management methods and approaches to help their organization deliver its objectives, goals, targets, and strategies. Performance & financial management encompasses all of the management, process, and behavioral aspects of strategy execution and monitoring performance. Read More
Erik Asgeirsson, President and CEO of CPAcom, discusses the value of the AICPA’s Digital CPA conference and what attendees gain. Read More
Technologies and Trends at Digital CPA 2015: An IFAC Gateway Review
by Bhumi Jariwala, Assistant Editor, IFAC Global Knowledge Gateway and Eli R. Khazzam, Editor-in-Chief, IFAC Global Knowledge Gateway | December 22, 2015 |
The Gateway Team reviews Digital CPA 2015, looking at the speakers, products, and big ideas. Read More
ABC/M and the Public Sector: Uses, Pitfalls, and the Argument for Change
by Gary Cokins, CPIM, Analytics-Based Performance Management LLC | December 14, 2015 |
In the fourth article of a four-part series based on the book, Activity-Based Cost Management in Government, author Gary Cokins explains the importance of knowing what to do with ABC/M data before the calculation effort is launched. Read More
Activity-Based Cost Management in the Public Sector: Multiple Stage ABC/M Approach
by Gary Cokins, CPIM, Analytics-Based Performance Management LLC | November 30, 2015 |
The third article of a four-part series is based on the book, Activity-Based Cost Management in Government, author Gary Cokins describes the benefits of a multiple-stage approach that more closely models the actual flow of costs through an organization. Read More
A Simple Way to Understand ABC/M for the Public Sector: Part II
by Gary Cokins, CPIM, Analytics-Based Performance Management LLC | November 16, 2015 |
The modern movement toward managing with a process view has created a growing need for activity-based cost management (ABC/M), which facilitates better managerial and costing data.
- Are Weaknesses in Your Planning Process Making You Miss Your Target?
April 13, 2016 - CFO Innovation
- High Tech Meets Low Finance
March 14, 2016 - The Economist
- CPA Decision Makers Turn Negative about US Economy
March 4, 2016 - Journal of Accountancy
- PwC Survey Finds Tiny Decrease in Economic Crime
March 1, 2016 - Journal of Accountancy
- Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
- Predictive Business Analytics: Improving Business Performance with Forward-Looking Measures
November 13, 2011 - IFAC
- Evaluating and Improving Costing in Organizations
June 30, 2009 - IFAC