Enhanced search function
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
Summary of significant issues in the debate on the consultation paper “Assurance on: Introduction to the discussion,” released in 2014 together with the more detailed “Assurance on: an exploration of issues”. The debate included roundtables contributed to by around 400 people globally and resulted in 63 written submissions.
This report provides some early insights into how internal audit can and is beginning to be harnessed by organisations in the vanguard of this new era of corporate reporting.
EFAA outlines why a pragmatic approach to Integrated reporting should be considered in an SME context.
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.
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.
This is being developed to help business improve decision making. A standardized framework and methodology will be applicable to all sectors and geographies, and supported by sector specific guidance.
Find out about the three sets of voluntary reporting and related guidance: integrated reporting, sustainability reporting and ESG reporting.
- 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
- IPSASB Publishes Exposure Draft 60 on Public Sector Combinations
January 29, 2016 - International Public Sector Accounting Standards Board
- Asia Continues Move toward International Accounting Standards
January 29, 2016 - Asian Review
Discover More Resources
Types of Resources