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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.
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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
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This article discusses a range of outcomes that have emerged worldwide regarding the requirements of SME financial reporting.
This webinar, part of CPA Canada’s IFRS webinar series, highlights the basic requirements of IFRS 16 Leases, considers possible business implications, and suggests an action plan to implement the new standard.
Learn the basics about different types of crowdfunding and their financial reporting implications.
February 16, 2016 - Institute of Chartered Accountants in England and Wales
IFRS factsheets on international financial reporting issues, written by experts in the field.
The summary for the December conference call of the IFRS Taxonomy Consultative Group is now available.
Five years of experience with integrated reporting has brought about several best practices in South Africa.
- The Drive for Disclosure: What Matters and What Doesn’t
June 24, 2016 - Environmental Leader
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
- US SEC Accountant Urges Vigorous Pursuit of Revenue Questions
June 17, 2016 - BloombergBNA
- Sovereign Debt Rule Changes Threaten EU Bank Finances
June 8, 2016 - Financial Times
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