Viewpoints

Viewpoints

Integrated Reporting—Seizing the Opportunity to Lead

by Helen Brand, Chief Executive, Association of Chartered Certified Accountants | October 14, 2014 |

As a result of the International Integrated Reporting Council (IIRC)’s Framework being issued in December 2013, integrated reporting has truly begun to take off around the world. But there are still many organizations that are nervous about taking the first steps into this new world of reporting. 

So why did ACCA decide to move toward integrated reporting for our own annual report to our members and other stakeholders, back in 2011?

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The Role of Professional Accountants in the Proper Functioning of Taxation Systems

by Russell Guthrie, IFAC Executive Director, Professional Relations and CFO | September 30, 2014 | 2

There has been much recent debate in many sectors of the economy and among politicians about the role of taxation in society, the extent to which tax planning is appropriate, and taxpayer behavior.

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Beyond Enhanced Reporting—The Next Step in Public Sector Financial Management

by Ken Warren, Chief Accounting Advisor, Treasury of the Government of New Zealand | September 16, 2014 |

In recent years, there has been a belated recognition that government financial information is insufficient.

 1 Recommended

Making Financial Reporting Better: Strengthening the Financial Reporting Supply Chain

by Fayez Choudhury, CEO, IFAC | September 2, 2014 | 3

Is it sufficient to wait until the next financial crisis hits and ask only: "where were the auditors?"

 1 Recommended

Issuing a Challenge to the Profession: Preparing Today’s and Tomorrow’s Educators and Researchers in Emerging Economies

by Professor Katherine Schipper, Thomas F. Keller Professor of Accounting, Duke University, and Professor Donna Street, Mahrt Chair in Accounting, University of Dayton | August 19, 2014 | 7

Scholars in emerging economies begin their careers as accounting educators and researchers with excitement and high aspirations. They eagerly accept the challenge of educating future generations of accounting professionals in developing countries.

 3 Recommended

Governments Can't Expect Others to Do What Only They Can—They Must Step Up and Cooperate on Taxation

by Russell Guthrie, Executive Director, Professional Relations, and CFO, IFAC | August 5, 2014 |

Few people would argue that a key objective of a sound and effective taxation system is to strengthen the public’s confidence that revenue authorities are collecting what is due and payable, and organizations and individuals are paying the amount that laws require and intend them to pay.

 1 Recommended

Some Positive Aspects of the Statutory Audit Reform in Europe

by Yves Nicolas, President, and Cédric Gélard, Technical Director, CNCC | July 22, 2014 |

The final texts of the statutory audit reform (i.e., the Directive and the Regulation) have now been published in the official journal of the European Union, bringing to a close four years of intense discussions that may significantly change the shape of statutory audit in Europe.

 1 Recommended

The Cost of European Audit Legislation

by Jens Røder, Secretary General & CEO, Nordic Federation of Public Accountants | July 8, 2014 |

The Treaty of Lisbon, which came into effect in 2009, was designed to make the European community more effective, taking into account the perceived benefits accruing from full integration of the internal market.

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Shared Standard Setting in the Public Interest: A Strong Model

by Fayez Choudhury, CEO, IFAC | June 24, 2014 |

The last two decades have been a definitive era in the evolution of the accountancy profession. In the wake of major corporate scandals at the turn of the century, an international public debate arose on the need for more effective and well-considered regulation; this debate then reignited during the global financial and sovereign debt crises.

 1 Recommended

It’s Not Really about Bitcoin, It’s about Change

by Fayez Choudhury, CEO, IFAC | June 10, 2014 | 1

The accountancy profession plays an important role in promoting the growth of economies and the efficient operation of markets. In these times of rapid technological change, we should also be key players in the financial innovation taking place across society.

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