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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
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.
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.
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.
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.
A recent pilot program of the International Integrated Reporting Council suggests that although IR has the potential to fundamentally change corporate reporting, we still know relatively little about its causes and consequences.
A comprehensive international study into financial reporting for not-for-profit organisations (NPOs). The study, conducted for CCAB by academics from four prominent universities, and the first significant research of its kind, assessed the need and demand for stronger financial standards for NPOs internationally.
- Integrated Reporting and Improving Corporate Reporting
October 1, 2015 - Economia
- CIPFA to Publish Northern Ireland's First Balance Sheet
September 24, 2015 - The Accountant
- What Is Integrated Reporting and Why Does it Matter?
September 18, 2015 - Institute of Chartered Accountants of Scotland
- Convergence of Accounting Standards: Quo Vadis?
September 17, 2015 - Business Mirror
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