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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
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
Reflections on Brazil’s recent experience in implementing IFRS for SMEs, including key areas where compliance may still be in question. Read More
It can be argued that integrated thinking and reporting is something that SMEs already practice as it is inherent to their very survival, but can they readily adopt the International Integrated Reporting Council (IIRC)’s Framework and what is the role of SMPs in helping them do so? Read More
The Wider Implications of Transitioning to IFRS—10 Things to Consider
by Lisa Weaver, Teaching Fellow, Aston Business School | December 3, 2014 |
First-time adopters of International Financial Reporting Standards (IFRS) can learn from the experiences of early adopters, ensuring a smooth transition and successful implementation. Read More
- Nigeria: Federal Government Eyes IPSAS to Strengthen Accounting System
July 22, 2015 - This Day Live
- Fayez Choudhury on Accountability. Now.
July 21, 2015 - Public Finance International
- CPAs Encouraged to Comment on New Set of Proposed XBRL Rules
July 17, 2015 - Journal of Accountancy
- A Perfect Time for the Governor to Fix California’s Accounting
July 17, 2015 - San Francisco Chronicle
- 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