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- Professional Accountants in Business
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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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What Should Be Disclosed about Estimation Uncertainty?
April 29, 2016 - CPA Canada
As a preparer, this briefing will provide you with important considerations to enhance the usefulness and quality of your disclosures about estimation uncertainty.
This report highlights the Auditor General’s views on setting financial reporting standards for the public sector.
Learn the basics about different types of crowdfunding and their financial reporting implications.
The IIRC is asking for feedback on the first draft of the <IR> Competence Matrix. This is intended to provide clear guidance in the market as to the skills and experience necessary to be an effective practitioner in <IR>.
business case for integrated reporting; financial reporting; integrated reporting - research; integrated reporting – assurance; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; financial/business reporting supply chain; integrated reporting and thinking; Guidance
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.
business case for integrated reporting; financial reporting; integrated reporting - research; integrated reporting – assurance; integrated reporting – guidance & tools; integrated reporting – measurement; integrated reporting – role of accountants; integrated reporting – technical topics; financial/business reporting supply chain; integrated reporting and thinking; Resource center/website
This highlights the key changes made to Section 3856, Financial Instruments as a result of the 2014 annual improvements project. It considers some possible business implications, discussing effects beyond accounting.
Learn about the amendments to Section 3051, Investments in this Financial Reporting Alert. These amendments may impact an investor that has transactions with an equity accounted investee or equity accounted joint arrangement.
- Accounting Choices Blur Profit Picture
June 28, 2016 - Wall Street Journal
- FASB Proposes Amending Consolidation Guidance
June 27, 2016 - Journal of Accountancy
- The Drive for Disclosure: What Matters and What Doesn’t
June 24, 2016 - Environmental Leader
- US FASB Issues New Guidance on Accounting for Credit Losses
June 17, 2016 - FASB
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