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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 sets out the global body for professional accountants’ key policies and position statements around a series of six business and sustainability topics: sustainability reporting, integrated reporting, the assurance of non-financial information, climate change, natural capital, and the green economy.
An international study supported by ACCA reveals the importance of trade credit and the global differences in accessing it.
FASB and the International Accounting Standards Board (IASB) are struggling to find common ground in their efforts to create a converged standard for financial reporting on leases.
The International Financial Reporting Standards Foundation and the International Accounting Standards Board are reaching out to Islamic countries to elicit their support for IFRS, with a working group dedicated to making sure the standards don’t conflict with Sharia law.
Presentation given by Mario Abela, senior policy advisor at IFAC, at the Gulf Cooperation Council Accounting and Auditing Organization forum on the history and status of integrated reporting, and what comes next.
IPOs, Organisational and Management Accounting Change in Listed Chinese State-Owned Enterprises
March 3, 2014 - Chartered Institute of Management Accountants , Cardiff University, King’s College London, University of International Business and Economics
This paper investigates how management accounting and control practices change in listed Chinese state-owned enterprises following initial public offerings to stock exchanges.
Developing and Reporting Supplementary Financial Measures
February 26, 2014 - IFAC
The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) issued proposed International Good Practice Guidance, Developing and Reporting Supplementary Financial Measures, for public comment. This guidance seeks to establish a benchmark for the use of supplementary financial measures, in order to improve understanding of an organization’s performance among management, investors, and other stakeholders.
- Answers Needed for Flaws in M&A Accounting Standard
April 20, 2015 - CFO.com
- IASB Chief Announces New Mission Statement
April 17, 2015 - Economia
- New EFRAG Chief Signals More Political Approach
April 16, 2015 - Accountancy Age
- Countdown for Singapore’s New Companies Act
April 16, 2015 - The Accountant
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