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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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
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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 report explains how integrated thinking and reporting can help the public sector consider how to make the most of resources, encourage the right behaviors and demonstrate to stakeholders how they are achieving the strategy and creating value over the short and longer term.
The database contains examples of emerging practice in Integrated Reporting that illustrate how organizations are currently reporting concise information about how their strategy, governance, performance and prospects, in the context of their external environment, lead to the creation of value over the short, medium and long term.
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.
- Accounting under the New UK GAAP for Loans from Directors Who Are Also Shareholders
October 14, 2016 - ICAEW
- 10 Years On, Are International Standards Helping Financial Reporting?
October 12, 2016 - In the Black
- New Lease Accounting Standard Proposed for Federal Entities
September 28, 2016 - Journal of Accountancy
- International Accounting Board Amends Insurance Standard
September 14, 2016 - BloombergBNA
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