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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 importance of sustainability and corporate responsibility continue to gain recognition; indeed, organizations that embrace sustainability can enhance their reputation with stakeholders and their value. The intersection of business and sustainability has three key dimensions: economic viability, social well-being, and environmental responsibility. Accountants work in this area to help embed sustainability factors into an organization’s strategy and decision-making processes to achieve sustainable value creation. Read More
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Sustainability and Capital Investment Case Studies
November 4, 2015 - CPA Australia
A CPA Australia Global Research Perspectives Program field research study on capital investment decision-making and integrated thinking.
A study of the Australian food, beverae, and tobacco sector.
This study focused specifically on the views of financial stakeholders – and what they felt would deliver effective integrated reporting (IR).
The Climate Change Study looks at risk factors associated with technological developments, resource availability, the impact of a changed climate, and policy decisions.
Five case studies examining capital investment appraisal from a management accounting and integrated thinking perspective.
Compass’ management accountant calculated the potential cost savings of the investment to introduce steam valve technology to one of the largest food and support service businesses in the world and how a tracking system was used to minimize waste.
This covers four sustainability projects and plenty of invaluable sample models and project summary documents.
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- Corporate Reporting a Driver for Sustainable Development
November 6, 2015 - The Accountant
- China Burns Much More Coal Than Reported, Complicating Climate Talks
November 4, 2015 - New York Times
- IFAC Calls for International Agreement on Global Emissions
October 15, 2015 - IFAC
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