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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.
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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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The IFRS Foundation offers free access to the current year's consolidated unaccompanied English language Standards and official Interpretations (this includes IFRS, IAS, IFRIC and SIC*). 'Unaccompanied' means without the Implementation Guidance and the Basis for Conclusions.
A new analysis by the IFRS Foundation shows that more than 25,000 of the approximately 48,000 domestic listed companies on the 85 major securities exchanges in the world use IFRS Standards.
The IFRS Foundation has announced the publications of the: Finnish translation of the 2016 Blue Book. It is now available in print and e-book formats from the IFRS Shop. Finnish translation of IFRS 16 Leases. It was issued by the International Accounting Standards Board in English in January 2016, and the translation is now available in print and e-book formats from the IFRS Shop and Japanese translation of the Exposure Draft Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution, published in English in June 2016.
This edition, presented in two volumes, Part A and Part B, includes the official consolidated text of the International Accounting Standards Board’s pronouncements as issued at 13 January 2016. It includes Standards with an effective date after 1 January 2016 but not the Standards that they will replace.
The IASB have recorded a web presentation discussing the requirements in IFRS 16 Leases relating to the definition of a lease.
The updated guide is designed to provide a briefing of the IFRS for SMEs for lenders, creditors, and other interested parties.
This video explains the background to IFRS 9 and its different components—and gives an update on what has happened in the period since the Board completed the Standard in 2014.
- International Accounting Board Amends Insurance Standard
September 14, 2016 - BloombergBNA
- Indian Real Estate Companies Set to Face Problems Due to New Accounting Standards: Ernst & Young
September 8, 2016 - Economic Times
- The Cash-Flow Clash
September 8, 2016 - CFO.com
- Special Feature: Public Sector
September 1, 2016 - South African Institute of Chartered Accountants
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