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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
Learn how an oil and gas company should account for its interest in a joint arrangement that is not structured through a separate vehicle (e.g. direct working interest in a well).
Learn how to account for decommissioning liabilities assumed in a business combination.
Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.
Wrapping SMEs in financial disclosure cotton wool does them no favours in the long run if they have access to outside capital and have ambitions to grow, says Jane Fuller.
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.
Short animation on the FRC's Financial Reporting Lab report, ‘Digital Present’, which was published today. This in-depth reports shows investors’ views on digital communication used by companies in their corporate reporting.
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.
- IPSASB Chair Ian Carruthers Q&A: What Are IPSAS?
February 8, 2016 - International Public Sector Accounting Standards Board
- Community Bankers Sound Off on Loan-Losses Accounting Plan
February 5, 2016 - Wall Street Journal
- IPSASB Publishes Exposure Draft 60 on Public Sector Combinations
January 29, 2016 - International Public Sector Accounting Standards Board
- Asia Continues Move toward International Accounting Standards
January 29, 2016 - Asian Review
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