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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.
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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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Driven by the need to improve public finance management, accounting reforms are initiated by an increasing number of public sector entities, with the IPSASs serving as a reference point.
IPSAS handbook: IPSAS in a nutshell – From principles to practice is now available. All information has been brought up to date and includes all standards to 31 March 2015. Importantly, this latest edition is accompanied by the all-new IPSAS in a nutshell–Test your IPSAS knowledge, designed to help you assess your understanding of IPSAS.
Digital technologies and the internet are rapidly changing the ways we live, work and communicate. What are the implications for governments and the wider public sector?
FEE has recently launched a project 'Getting involved in public sector assurance', which is part of FEE's ongoing contributions to improving public sector financial management.
IPSASB Adoption and Implementation
January 27, 2015 - International Public Sector Accounting Standards Board
A newly redesigned IPSASB ‘Adoption & Implementation’ page which features new video case studies.
For supreme audit institutions (SAIs) the adoption of the cash-basis IPSAS is a welcome development, as the International Standards of SAIs list IPSAS as an acceptable general purpose financial reporting framework. This article (pages 15-19) deals with some of the challenges faced by SAIs when auditing cash-basis IPSAS financial statements.
A useful tool to track developments in accounting research
- The Accounting Rules That Bankrupt Cities
November 23, 2015 - The Atlantic
- Shareholder Activism May Decline Next Year
November 12, 2015 - CFO.com
- IFAC Study Shows Accountancy Strongly Linked to Prosperity, Improved Living Standards
November 12, 2015 - IFAC
- Why 'Integrated Reporting' Attracts Investors
November 11, 2015 - Forbes
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