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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
This book illustrates an existing bond between corporate financial performance and corporate financial reporting. The authors provide an in-depth analysis of this link, and robust evidence for the resulting financial implications in the context of international accounting and financial reporting standards (IASs and IFRSs).
International Financial Reporting Standards (IFRS): Viewpoints
November 24, 2015 - CPA Canada
CPA Canada's Viewpoints provides guidance on applying IFRS for the oil, gas and mining sectors.
Driven by the need to improve public finance management, accounting reforms are initiated by an increasing number of public sector entities, with the IPSASs serving as a reference point.
This uses expert insight from the South African business community to understand the challenges for as it evolves to deliver independent assurance in the same manner as conventional annual reports and financial statements.
Analyses mandatory reporting schemes in G20 countries and identifies commonalities and divergences between them.
This reports the results of a study done by CEO Patrick D’ Humieres and Partner Nicola Jandot of the French CSR think tank and consulting firm Institut RSE Management. They examined the methodologies used in the materiality assessments (in terms of transparency, consultative, approach, analytics, monitoring, and consistent communications) of the companies in the CAC 40 stock index. They find “five encouraging facts” and “five concerning points.” The report suggests three interesting future scenarios and has some very interesting detailed data, including sector-based analyses.
New report states that the effectiveness of corporate non-financial reporting is improving among leading companies, but there remains a lot to be done for reporting to reach its full potential in driving improved performance and decision-making.
- US FASB Aims to Clarify Consolidation Guidance for Not-for-Profits
August 10, 2016 - Accounting Web
- Singapore Lags behind in Sustainability Reporting
August 8, 2016 - The Accountant
- Why Non-GAAP Earnings May Be Risky for Investors
August 5, 2016 - Investopedia
- Countdown to EU NFR Directive Day
July 29, 2016 - Financier World
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