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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
This Fact Sheet includes information about adoptions, translations, training, the SME Implementation Group, the current comprehensive review and other SME activities. It also contains an up-to-date list of SME resources that are available for free download from the website.
Integrated reporting helps provide a more holistic view of an organisation’s performance.
This insight report by the Financial Reporting Lab highlights progress made by companies towards clearer and more concise reporting in 2013, and provides ideas on the process of change.
Non-GAAP Measures—Insights from the Investment Community
August 6, 2014 - PwC
This report indicates that investors find non-GAAP measures useful, for example, in forecasting future cash flows and understanding management’s perspective of the business.
This report describes the development of the IASB/FASB project on lease accounting launched in 2009, its current proposals, and ACCA’s views on these.
Assurance on <IR>: An Introduction to the Discussion
August 1, 2014 - IIRC
This paper has been released in order to help stakeholders understand the role of assurance and initiate a global discussion on its benefits and challenges.
Q&A on the changing landscape of corporate reporting
- Group Formed to Improve XBRL Filing Quality
June 30, 2015 - Accounting Today
- IFRS Foundation Rejiggers Accounting Standards Advisory Forum
June 25, 2015 - Accounting Today
- Industry Bodies Express Delight at EC Embrace of IFRS Report
June 22, 2015 - Accountancy Age
- IASB Revisits Goodwill Accounting
June 18, 2015 - Economia
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