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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||
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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The 2015 edition of the handbook includes new and revised Auditor Reporting standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing™ to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information (i.e., annual reports).
Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
This offers guidance in achieving a dynamic and circular management process for enhancing reporting processes.
Learn about expert insights into the future of reporting.
This paper examines the equity market reaction to events associated with the passage of a directive in the European Union (EU) mandating increased nonfinancial disclosure, which affected firms listed on EU exchanges or having significant operations in the EU.
This paper examines the key decisions businesses will focus on in the next decade in order to transition to a sustainable economy, and how disclosure and reporting should be shaped to support decision makers in this process.
The results of the Novo Nordisk E P&L reveal that Novo Nordisk’s most material impacts on nature occur within the first and third tiers of the supply chain.
This briefing clarifies the important role accountants can, and should play, in embracing sustainability to ensure that the organizations they serve are resilient.
- Climate Change Puts 1.3bn People and $158tn at Risk, says World Bank
May 17, 2016 - Guardian
- UN Climate Talks in Bonn Seek to Turn Paris Agreement into Action
May 16, 2016 - Deutsche Welle
- Collaboration: The Art of Constructive Disagreement
May 13, 2016 - Huffington Post
- Is Sustainability Reporting Lost in the Right Direction?
May 13, 2016 - Climate Disclosure Standards Board
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