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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.
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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||
The importance of sustainability and corporate responsibility continue to gain recognition; indeed, organizations that embrace sustainability can enhance their reputation with stakeholders and their value. The intersection of business and sustainability has three key dimensions: economic viability, social well-being, and environmental responsibility. Accountants work in this area to help embed sustainability factors into an organization’s strategy and decision-making processes to achieve sustainable value creation. Read More
by Dr. Sean Stein Smith DBA, CMA, CPA, CGMA, CFE, Assistant Professor of Professional Practice, Rutgers University | November 14, 2016 |
Integrated reporting, and specifically the multiple capital model that drives the quantitative core of the reporting framework, opens entirely new avenues for accountants to deliver value to internal and external users. Read More
Global Supreme Auditors Convene to Tackle UN Sustainable Development Goals in Abu Dhabi, December 7-11, 2016
by Vincent Tophoff, Senior Technical Manager, IFAC | October 11, 2016 |
Auditors-General, IFAC, the OECD, Word Bank and others will convene at the International Organization of Supreme Audit Institutions (INTOSAI)’s 22nd annual international conference in Abu Dhabi from December 7-11, 2016, to discuss the UN’s 2030 sustainable development goals, INTOSAI’s role on the world stage, public sector financial management, including the Accountability. Now. initiative, and more. Read More
Materiality and Conciseness in Integrated Reporting
by Yen-pei Chen, Corporate Reporting and Tax Manager. Professional Insights, ACCA | September 2, 2016 | 1
An ACCA study explores materiality and conciseness in integrated reporting from the perspectives of corporate report preparers and company auditors. Read More
An ACCA report explores how providers of financial capital perceive integrated reporting and its potential for providing decision-useful information, through interviews with senor capital market participants. Read More
Natural Capital Protocol Launched in Chartered Accountants Hall to Great Fanfare
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | July 18, 2016 |
The launch of the Natural Capital Protocol should spark professional accountants to help businesses respond to natural capital impacts and dependencies—the sustainability of organizations, economies, and societies depends on it. Read More
- Accounting Could Play Role in Reaching UN Global Goals
November 10, 2016 - Accounting Today
- World Bank Pledges $2bn to Bangladesh for Climate Change Resilience
October 24, 2016 - Public Finance International
- US Companies Know the Risks of Climate Change; Should They Be Required to Report Them?
October 21, 2016 - Fuel Fix
- These Are the World's Most Sustainable Cities
September 26, 2016 - World Economic Forum
- 2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
December 4, 2015 - International Auditing and Assurance Standards Board
- Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
- Principles for Effective Business Reporting Processes
January 17, 2013 - IFAC
- GRI Reporting Framework (G4)
January 1, 2013 - Global Reporting Initiative