Implementation support for the new and revised IAASB Auditor Reporting standards, including links to Key Audit Matters (KAM) examples.
Explore by Topic or Search by Keyword
Important Improvements Included in COSO’s New Enterprise Risk Management Framework
by Vincent Tophoff, Senior Technical Manager, IFAC | October 30, 2017
The Committee of Sponsoring Organizations of the Treadway Commission (COSO)’s newly updated Enterprise Risk Management Framework takes important steps toward ensuring risk is managed as an integrated part of managing an organization.
For Small Businesses, Trust Goes Beyond the Numbers
by Sylvia Tsen, Executive Director, IFAC | October 24, 2017
Integrated Reporting stimulates integrated thinking across a company, ultimately resulting in more holistic business decisions that will drive better business performance.
Dividends: Under the Microscope
by Thomas Toomse-Smith, Project Director, Disclosure Lab, FRC | October 23, 2017
The recommendaions in the Financial Reporting Council’s Disclosure of Dividends – Policy and Practice —namely, to enhance dividend policy disclosures to ensure they are specific about the parameters and inherent flexibility of the approach taken...
Navigating Ethics in a Digital Age
by Narayanan Vaidyanathan, Head of Technology Insight, ACCA | October 18, 2017
Ethical behavior is a core attribute for professional accountants; technology may have an impact on the details one needs to understand to be ethical but it does not change the centrality of being ethical.
Could Disclosing Climate-related Financial Information Become the New Normal?
by Laura Leka , Technical Manager, Global Accountancy Profession Support, IFAC | October 17, 2017
Climate change disclosures in corporate reports are common but the link to financial implications, both current and of the future, is still often missing in reporting.
The Case for SMEs to Consider Integrated Thinking and Reporting
by Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | October 17, 2017
The benefits and opportunities for SMEs to consider both integrated thinking and integrated reporting, including better understanding, management and communication.