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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.
|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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Second report of a four-part project examining what investors want from corporate reporting and how organizations are responding to their needs. It outlines the kind of information investors need to make their decisions, how they now like to receive that information (both the format and the communications channels), and their level of trust in what they receive.
The 2013 COSO Framework & SOX Compliance—One Approach to an Effective Transition
June 1, 2013 - Institute of Management Accountants, Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Outlines an example of one approach to transitioning to COSO’s 2013 Internal Control–Integrated Framework from the original framework published in 1992.
First report of a four-part project examining what investors want from corporate reporting and how organizations are responding to their needs. Also reviews recent developments, trends, and emerging issues in the investor landscape since the global financial crisis. While it uses the UK and Ireland investor base for its analysis, the trends it identifies have a wide international resonance.
This report points out that corporate reports are being held back by confusion over their different audiences, complexity, and lack of timeliness. The report signals a need for a greater focus on forward-facing plans, risk management, and the effective integration of these and other issues into corporate reports in a more coherent way.
Seeks to be a catalyst to removing unnecessary text and data from annual reports.
Offers suggestions on how companies can adopt a new reporting structure that integrates key governance information with the rest of their business reporting; implement, measure, and communicate sound business principles; and tell the governance story, while also ensuring compliance with relevant codes and legislation.
Features 25 prominent business leaders provide their recommendations on what should be done to effectively improve governance (including risk management and internal control), the financial reporting process, audit, and the usefulness of business reports in the aftermath of the financial crisis of 2008. The report provides a summary of interviewees' recommendations in each area and highlights some of IFAC's related initiatives.
- Consultation on Draft Natural Capital Protocol Launched
November 25, 2015 - Natural Capital Coalition
- China Seeks to Deepen Ties with Global Accounting Rules
November 24, 2015 - Reuters
- The Accounting Rules That Bankrupt Cities
November 23, 2015 - The Atlantic
- Shareholder Activism May Decline Next Year
November 12, 2015 - CFO.com
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