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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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||
High-quality business reporting is at the heart of strong and sustainable organizations, financial markets, and economies. It allows organizations to present a cohesive explanation of their business and helps them engage with internal and external stakeholders, including customers, employees, shareholders, creditors, and regulators, while also promoting better internal decision making. Professional accountants are integral to all phases of organizational reporting. Read More
by Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC | May 4, 2015 |
Former FASB Chair Robert Herz and former IASB Chair Sir David Tweedie discuss the highs and lows of chairing two of the world's key standard-setting boards during the period prior to and following the global financial crisis at the Baruch-hosted event, "Accounting Standards for Global Capital Markets: Past, Present, and Future," in New York earlier this year. Read More
Research Insights—A Study of Countries’ Adoption of IFRS for SMEs
by Devrimi Kaya and Maximilian Koch | April 21, 2015 |
New research explores the key factors that determine a country's likelihood of adopting the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Read More
A closer look at the reasons, legal and otherwise, transparency matters for SMEs. Read More
Trust in Public Finances: A Survey of Citizens in 10 European Countries
by Martin Manuzi, ICAEW Regional Director, Europe and Patrice Schumesch, PwC Global Public Finance and Accounting Partner | April 1, 2015 |
A recent Institute of Chartered Accountants in England and Wales (ICAEW)-PwC survey reveals that only one in five Europeans are confident in their government's ability to manage public finances, an indication of how slender the trust is between citizens and governments today. Read More
Advancing Integrated Reporting through Research and Data
by Faye Chua, Head of Future Research, ACCA | March 23, 2015 |
The Association of Chartered Certified Accountants, International Integrated Reporting Council, and the International Association for Accounting Education and Research have awarded three research projects to stimulate fresh insight on issues at the heart of integrated reporting. Read More
- CIPFA to Publish Northern Ireland's First Balance Sheet
September 24, 2015 - The Accountant
- What Is Integrated Reporting and Why Does it Matter?
September 18, 2015 - Institute of Chartered Accountants of Scotland
- Convergence of Accounting Standards: Quo Vadis?
September 17, 2015 - Business Mirror
- AICPA Moves Forward with Clearing House of Financial Statements
September 8, 2015 - The Accountant
- Developing and Reporting Supplementary Financial Measures—Definition, Principles, and Disclosure
September 22, 2014 - IFAC
- IIRC Framework
September 18, 2014 - IIRC
- 2014 Handbook of International Public Sector Accounting Pronouncements
June 23, 2014 - International Public Sector Accounting Standards Board
- Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
- International Financial Reporting Standards
January 2, 2013 - IFRS Foundation