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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
You are now viewing all "integrated reporting and thinking" resources. View All Business Reporting Resources
International Integrated Reporting guide assists audit committee and boards in their review of the Integrated Report.
Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
This offers guidance in achieving a dynamic and circular management process for enhancing reporting processes.
Management accounting professionals can use the SMA as a resource to see how leading companies are putting the guiding principles of integrated reporting into practice and learn the various content elements of an integrated report.
This study finds that integrated reporting is positively associated with both stock liquidity and firm value.
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.
The Paper seeks to provide organisations with practical suggestions on preparing an integrated report.
From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice
January 20, 2016 - Association of Chartered Certified Accountants, Institute of Management Accountants
This report examines the recent move—particularly in Europe—toward integrated reporting.
- Integrated Reporting Delivering Market Resilience
May 23, 2016 - The Accountant
- What Analysts Want from Financial Reports
May 19, 2016 - CGMA Magazine
- IMA Issues New SMA on Integrated Reporting
May 18, 2016 - IMA Online News
- Collaboration: The Art of Constructive Disagreement
May 13, 2016 - Huffington Post
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