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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
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
Changes to the way the headline indicator of company performance is identified will have a significant impact on business. Liz Loxton looks at the work being done to prepare the ground.
Outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies, as well as their suggestions for the future development of integrated reporting.
Non-GAAP Financial Measures—Enhancing Their Usefulness
July 16, 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.
States that stock exchanges should introduce requirements for listed companies to report on environmental, social and governance (ESG) matters, or develop voluntary guidelines on the topic.
The company-accounts detectives collar another suspect
- The Accounting Rules That Bankrupt Cities
November 23, 2015 - The Atlantic
- Shareholder Activism May Decline Next Year
November 12, 2015 - CFO.com
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- Why 'Integrated Reporting' Attracts Investors
November 11, 2015 - Forbes
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