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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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Performance & Financial Management
Professional accountants will use many performance & financial management methods and approaches to help their organization deliver its objectives, goals, targets, and strategies. Performance & financial management encompasses all of the management, process, and behavioral aspects of strategy execution and monitoring performance. Read More
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Inflation and Indivisible Investment in Developing Economies
October 2, 2014 - World Bank
The World Bank research suggests that inflation may disproportionately discourage investment among SMEs
CFOs and CIOs: How do You Know When to Reach for the Clouds?
March 14, 2014 - Deloitte
This report focuses on the decisions CFOs and CIOs can make with respect to cloud computing, as well as a wide range of issues related to it.
In the policy paper, Innovations in access to finance for SMEs, the ACCA Global Forum for SMEs reviewed a broad range of innovations aimed at directing more finance to SMEs – from Alipay in China and Peer-to-Peer lenders in the UK, to Kabbage in the US, M-Shwari in Kenya or Cadenas Productivas in Mexico.
The 2013 North America Top Technology Initiatives Survey, conducted jointly by the AICPA and the Chartered Professional Accountants of Canada, asked accounting professionals in public accounting, business and industry, consulting, government, not-for-profit and other organizations about their top 10 technology initiatives in 2013.
Presents a balanced picture of the impact of big data on the accountancy and finance professions in the coming 5-10 years by identifying specific opportunities and challenges for the accountancy and finance professions
Shows that sustainability-related developments are evident in capital investment appraisal practice. In particular, qualitative sustainability attributes are considered alongside the quantitative models and play a role in influencing decisions.
Offers preliminary findings on current practices regarding the integration of sustainability issues in investment decisions.
- Financial Planning and Analysis: Selecting the Right Organizational Model
August 3, 2016 - CFO Innovation
- Welcome to the New Age of Uncertainty
August 1, 2016 - Guardian
- How Blockchain Will Impact Accountants and Auditors
July 22, 2016 - Economia
- Where Machines Could Replace Humans—and Where They Can't (Yet)
July 12, 2016 - McKinsey&Company
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