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Your Portal to Global Accountancy Knowledge, Resources, and News
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Global Knowledge Gateway
Independent Standard-Setting Boards
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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.
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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.
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The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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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.
International standards for the accountancy profession, including International Standards on Auditing™ (ISAs™), International Education Standards™ (IESs™), International Financial Reporting Standards (IFRS), International Public Sector Accounting Standards® (IPSAS®), and the Code of Ethics for Professional Accountants™, provide a universal language for communicating financial information. Global standards enable users to compare and have a consistent understanding of financial information from governments and businesses around the world. Read More
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Design and Assessment of Tax Incentives in Developing Countries
January 1, 2018 - United NationsThe purpose of this publication is to provide tax policy makers and administrations with a practical and easy-to-implement methodology that allows them to estimate the net benefit of a tax incentive program in order to improve the design, assessment and administration of such a program, thereby supporting possible administrative reforms and improving tax procedures with a view to fostering greater tax efficiency, economic growth and equity.
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International Standards: 2017 Global Status Report
December 13, 2017 - IFACProvides an analysis of the status of adoption of international standards and best practices, the role of IFAC member organizations in the adoption process, and their fulfillment of IFAC requirements—the Statements of Membership Obligations.
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Managing Culture: A Good Practice Guide
December 1, 2017 - Institute of Internal Auditors AustraliaA practical guide titled "Managing Culture - A Good Practice Guide" which was jointly produced by the Institute of Internal Auditors Australia, The Ethics Centre, the Chartered Accountants Australia & New Zealand and the Governance Institute of Australia. In light of the heightened regulatory focus on corporate culture and conduct, this timely publication provides helpful and practical insights for all organisations on building and maintaining a sound corporate culture.
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The Sustainable Development Goals: Redefining Context, Risk and Opportunity
November 2, 2017 - ACCAThis report sets out why the SDGs matter to professional accountants; the role of the private sector in their delivery and how professional accountants can be part of a collaborative group of actors working together to achieve the aims of the 2030 Agenda.
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Maturity Model Guidance Series: Investigation & Discipline
August 30, 2017 - CAPAThis guide provides the “why”, “what” and “how” for an I&D system. It explains why a strong commitment to I&D is important; highlights the key components of a robust I&D system that complies with international requirements for good practice; and provides some tools, templates and examples to assist with implementation. It is one of the publications under the Maturity Model Guidance Series.
News
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Hong Kong: IFRS Foundation Steps Forward to Help Stakeholders Adopt IFRS17 Insurance Standard
March 6, 2018 - International Investment -
Africa: Regulators Meet to Improve African Auditing and Accounting Standards
March 6, 2018 - Public Finance International -
Jamaica: More Support for MSMEs
March 5, 2018 - Jamaica Information Service -
South Korea: S. Korean Financial Regulators to Introduce K-ICS as Scheduled
March 5, 2018 - Business Korea -
United Kingdom: Actions to Tackle Exploitation and Abuse Agreed with UK Charities
March 5, 2018 - ReliefWeb -
Hong Kong: Government Urged to Pay for Hong Kong Audit Watchdog Reform
February 11, 2018 - South China Morning Post