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- Adoption of International Standards
- Developing the Global Profession
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- 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.
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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
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Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting
August 10, 2016 - Association of Chartered Certified Accountants
This report explores how providers of financial capital perceive integrated reporting (<IR>) and its potential for providing decision-useful information, through interviews with senor capital market participants.
This article discusses a range of outcomes that have emerged worldwide regarding the requirements of SME financial reporting.
From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice
January 20, 2016 - Association of Chartered Certified Accountants, Institute of Management Accountants
This report examines the recent move—particularly in Europe—toward integrated reporting.
This uses expert insight from the South African business community to understand the challenges for as it evolves to deliver independent assurance in the same manner as conventional annual reports and financial statements.
This explores the possible impacts that integrated reporting may have on the role of the finance professional.
This guide provides assistance to not-for-profit entities that may wish to prepare reports on the basis of the International Financial Reporting Standard for small and medium-sized enterprises.
Wrapping SMEs in financial disclosure cotton wool does them no favours in the long run if they have access to outside capital and have ambitions to grow, says Jane Fuller.
- Financial Management Progress ‘Frustrated by Multiple Systems and Lack of Capacity’
November 28, 2016 - Public Finance International
- IRS Seeks Information on Bitcoin Users from Coinbase
November 22, 2016 - Accounting Today
- The Clock Is Ticking on IFRS Changes
November 21, 2016 - In the Black
- White to Leave SEC Chair Post in January
November 15, 2016 - Journal of Accountancy
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