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- Developing the Global Profession
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- Professional Accountants in Business
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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.
|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
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provides an insight into current practices for banks’ reporting on the capitals, outlines leading reporting practice and articulates the value proposition for banks to report on the capitals.
Drawing on government finance statistics reported to the IMF, this paper presents a new database of fiscal transparency for 186 countries in 2003–13 and derives from it indices of the overall comprehensiveness of fiscal statistics as well as specific indices of the coverage of public institutions, fiscal flows, and fiscal stocks.
This report provides some early insights into how internal audit can and is beginning to be harnessed by organisations in the vanguard of this new era of corporate reporting.
Shows that investors welcome digital reporting where it is helpful in meeting their needs for corporate information and shares practical suggestions on how companies can improve their digital corporate reporting across a range of communication channels, tools and PDF annual reports.
Report looks at the effectiveness of financial reporting as a communication tool and responds to these questions by examining the experiences of two leading companies and their assault against disclosure overload.
Reinforces the importance of intangibles – reputation, brands, intellectual property – and challenges those leading the debate on our national economic policy.
The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research reviews academic research into the effects of mandatory adoption of IFRS in the EU and summarises what it tells us about the costs and benefits of adoption.
- Special Feature: Public Sector Report
September 1, 2015 - Accountancy SA
- Dragging Australia’s Financial Reporting Regime into the 21st Century
August 26, 2015
- IFRS and Vietnamese Accounting Standards: Critical Differences
August 26, 2015 - CFO Innovation
- US FAF Names New PCC Chair
August 19, 2015 - Accounting Today
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