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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
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Integrated Reporting PAO Network
June 16, 2016 - IFAC, IIRC
IFAC and the International Integrated Reporting Council (IIRC) have created a network of contacts at PAOs to help encourage more widespread adoption and implementation of integrated reporting.
business case for integrated reporting; integrated reporting - research; integrated reporting – assurance; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; Resource center/website
International Integrated Reporting guide assists audit committee and boards in their review of the Integrated Report.
This paper helps to clarify some of the issues that banks have raised when preparing integrated reports and provides insights into current practice of banks’ reporting on outcomes.
Creating Value: Integrated Reporting <IR> and Investor Benefits
January 14, 2016 - IIRC
This report serves to highlight the increasingly compelling evidence on the value of for investors, exploring its benefits for them and the information they deem important.
This brings together trends, research, market views, and case studies on integrated reporting as part of an ongoing series of publications highlighting the practical outcomes of adopting integrated reporting.
This report provides an insight into current practices for banks’ reporting on the capitals, outlines leading reporting practice and articulates the value proposition for banks to report on the capitals.
The IIRC developed new messaging and a new slide deck to ensure that the IIRC and its partners are communicating clearly and concisely about what integrated reporting is.
- The Drive for Disclosure: What Matters and What Doesn’t
June 24, 2016 - Environmental Leader
- US SEC Accountant Urges Vigorous Pursuit of Revenue Questions
June 17, 2016 - BloombergBNA
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
- Sovereign Debt Rule Changes Threaten EU Bank Finances
June 8, 2016 - Financial Times
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