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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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
Demand for sustainability disclosures continue to rise. Can your company benefit from sustainability disclosure guidance?
Examine the relation between Integrated Reporting and the composition of a firm’s investor base.
This Q&A publication analyzes key aspects of IFRS 15 Revenue from Contracts with Customers.
This informs stakeholders about the IAASB’s ongoing work to explore assurance on integrated reporting and other emerging developments in external reporting.
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.
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
- Tips for Implementing FASB's Not-for-Profit Standard
August 24, 2016 - Journal of Accountancy
- Enlist the Market in the Climate-Change Fight
August 23, 2016 - Wall Street Journal
- Is the New Accounting Standard on Leases Set to Change Business Practice?
August 22, 2016 - In the Black
- US FASB Aims to Clarify Consolidation Guidance for Not-for-Profits
August 10, 2016 - Accounting Web
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Types of Resources