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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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International Integrated Reporting guide assists audit committee and boards in their review of the Integrated Report.
This document summarizes significant matters raised in the debate on the consultation paper “Assurance on : Introduction to the discussion”. That paper was released in 2014 together with the more detailed “Assurance on : an exploration of issues”. The debate included roundtables contributed to by around 400 people globally and resulted in 63 written submissions being received.
International Integrated Reporting Council Website
July 1, 2015 - IIRC
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about businesses’ value creation should be the next step in the evolution of corporate reporting.
The first report in the IIRC's Creating Value series brings together trends, research, market views, and case studies on Integrated Reporting (IR). It 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 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.
Realizing the Benefits: The Impact of Integrated Reporting
September 24, 2014 - IIRC
New research on <IR> highlights major breakthroughs for business, and better engagement with investors.
Assurance on <IR>: An Introduction to the Discussion
August 1, 2014 - IIRC
This paper has been released in order to help stakeholders understand the role of assurance and initiate a global discussion on its benefits and challenges.
- Nigeria: Federal Government Eyes IPSAS to Strengthen Accounting System
July 22, 2015 - This Day Live
- Fayez Choudhury on Accountability. Now.
July 21, 2015 - Public Finance International
- A Perfect Time for the Governor to Fix California’s Accounting
July 17, 2015 - San Francisco Chronicle
- How Good Accounting Can Save the World–Including Greece
July 17, 2015 - In the Black
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