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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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Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
Helps the accountancy profession facilitate sustainable organizations, financial markets, and economies by taking into account economic, environmental, and social considerations for project appraisal and investment decisions.
Finance professionals who develop an understanding of different types of capital are better positioned to increase their value and aid in their organization’s strategy.
Argues that by overrating shareholder value, management could focus too much on short-term stock price measures, given that outsized executive compensation often is fueled by stock options.
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.
This special report looks at the key issues and advises managers on how they can contribute effectively to decision making and control during the process of investment appraisal.
Selection of resources on the latest thinking in investment appraisal.
- Panama Papers Taskforce Investigating 30 Cases
November 9, 2016 - Economia
- Largest Annual Global SMP Survey—Now Open
November 4, 2016 - IFAC
- How Is Your FP&A Function Performing Compared with Your Competitors?
October 17, 2016 - CFO Innovation
- New North-South Joint Venture between ACCA and ICPAK to Support Accountancy Development
October 7, 2016 - IFAC
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