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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.
|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
As Islamic finance moves into the mainstream, a key challenge is identifying a suitably relevant and intelligible accounting framework that is comparable with conventional finance without
tainting compliance with Shariah.
Present and Functioning: Fine-Tuning Your ICFR Using the COSO Update
November 28, 2014 - PwC
Talks through COSO’s updated control framework and the competencies to evaluate the effectiveness of companies’ systems of internal control over financial reporting.
The reminder summarizes the Lab’s published reports and highlights areas where relatively simple changes could improve corporate reporting, enhancing the usefulness of reports for investors.
The IIRC has released the first in its Creating Value series, bringing together trends, research, market views and case studies on Integrated Reporting. The first one considers value to the board and provides a rich resource for organizations adopting <IR>, with views from those already on the <IR> journey, and evidence of the practical value of <IR> in today’s fast moving markets.
The ACCA Certificate in IPSAS (Cert IPSAS) has been specifically developed to help you meet the challenges of implementing IPSAS – the global accruals-based accounting standards used for the preparation of general purpose financial statements by governments and other public sector entities
This provides result of a survey of senior executives and their perceptions of integrated reporting as a reporting framework.
The IIRC chief executive Paul Druckman talks to Public Finance International about the launch of the Public Sector Pioneer Network, which is intended to spread the adoption of integrated reporting.
- What Analysts Want from Financial Reports
May 19, 2016 - CGMA Magazine
- IMA Issues New SMA on Integrated Reporting
May 18, 2016 - IMA Online News
- Collaboration: The Art of Constructive Disagreement
May 13, 2016 - Huffington Post
- The Economist Explains: Why Puerto Rico Is in Trouble
May 12, 2016 - The Economist
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