by Antoni Gómez, Chairman of Auren & IFAC SMP Committee Member | April 11, 2017
Constant progress in the technology, information, and communications systems affects all companies—including professional service firms.
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Reinventing ERM and Internal Audit: Accountants Need to Drive Radical Change
by Tim J. Leech FCPA FCA CIA CCSA CRMA, Managing Director, Risk Oversight Solutions Inc. | April 11, 2017
Accountants need to play lead roles driving radical change toward Objective-Centric Enterprise Risk Management and Internal Audit, argues Tim Leech.
Integrated Reporting: Quantitative or Qualitative?
by Dr. Sean Stein Smith DBA, CMA, CPA, CGMA, CFE, Assistant Professor of Professional Practice, Rutgers University | April 10, 2017
Is integrated reporting more quantitative or qualitative in nature—and is it subject to change over time?
Well-Managed Government Is Critical to Functioning Societies
by Ian Ball, Chairman, CIPFA International | March 27, 2017
Poor public sector financial management create fundamental problems in society.
Navigating Principles-based Standards in Financial Reporting
by Alice Telfer, Head of Business and Public Sector, ICAS and Michelle Cricket, Director of Research, ICAS | March 27, 2017
Organizations are increasingly applying principles-based standards in financial reporting, and a new practical guide from ICAS can help those involved in financial reporting make professional judgments.
Strong PFM Requires End-to-end Financial Literacy
by Dr Susanna Di Feliciantonio, Head of EU Public Affairs, ICAEW | March 16, 2017
Political and constitutional systems vary markedly across the EU; so too do public financial management (PFM) structures. The common thread is the need to ensure effective democratic accountability and encourage greater public transparency.
Building Trust through Agreed-Upon Procedures
by Bodo Richardt, President, European Federation of Accountants and Auditors for SMEs and Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | March 13, 2017
Feedback from small- and medium-sized accounting practices and entities, SMPs and SMEs, is a crucial step in developing an agreed-upon procedures standard that suits, and allowing SMPs and SMEs to more fully realize the potential of these...