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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
This guide explores and compares the fundamental concepts, guiding principles and content elements set out in <IR> with the requirements of the CDSB Climate Change Reporting Framework, and illustrates the synergies and differences through examples.
This guide provides assistance to not-for-profit entities that may wish to prepare reports on the basis of the International Financial Reporting Standard for small and medium-sized enterprises.
New FEE paper puts forward ideas for corporate reporting to evolve in a way that will keep pace with the developing economic reality and address the needs of a wider stakeholder audience.
Learn about expert insights into the future of reporting.
Annual Report Insights 2015—The Reporting Landscape
October 7, 2015 - IAS Plus
The publication examines how companies have dealt with the latest corporate reporting challenges, including the narrative, corporate governance and financial elements, identifying new innovations and highlighting industry better practice as a take away for preparers of annual reports to consider.
An essential element of capitalism is corporate reporting. Today’s capitalism is supported by financial reporting. Critics of today’s capitalism argue that it is too short-term oriented and rewards companies for creating negative externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that affect a company’s ability to create value over the short, medium, and long term.
The report proposes a global and country specific roadmaps for ESG integration for institutional investors, financial intermediaries and policymakers.
- 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
- Asia Continues Move toward International Accounting Standards
January 29, 2016 - Asian Review
- IPSASB Publishes Exposure Draft 60 on Public Sector Combinations
January 29, 2016 - International Public Sector Accounting Standards Board
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