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IFAC FOCUS AREAS
- Accountability. Now.
- 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.
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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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This report look at the costs and benefits of regulating SMEs’ financial reporting, at why SMEs may require a different regime from other businesses, and at what research can tell us about these questions.
The developments highlighted in this report are set against a context of increased scrutiny of the performance of bank audits and bank financial reporting.
This provides resources that explore different forms of capital and their interactions.
The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research reviews academic research into the effects of mandatory adoption of IFRS in the EU and summarises what it tells us about the costs and benefits of adoption.
ICAEW's Financial Services Faculty recommends that financial services regulators adopt the principles laid out in this document, recognising that there will be a balance of emphasis between them.
Currently there is widespread concern that many businesses, particularly large mulitnational corporations, are not paying enough tax on their profits. This is a serious issue at a time when public finances are under strain. CAEW's report 'Taxing corporate profits: hard choices' highlights the tough choices faced by businesses and politicians in relation to corporate tax.
Part of ICAEW’s Information for Better Markets thought leadership program, this report analyses the problems of disclosure in financial reporting and recommends a package of reforms.
- IPSASB Chair Ian Carruthers Q&A: What Are IPSAS?
February 8, 2016 - International Public Sector Accounting Standards Board
- Community Bankers Sound Off on Loan-Losses Accounting Plan
February 5, 2016 - Wall Street Journal
- Asia Continues Move toward International Accounting Standards
January 29, 2016 - Asian Review
- IPSASB Publishes Exposure Draft 60 on Public Sector Combinations
January 29, 2016 - International Public Sector Accounting Standards Board
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