Supporting International Standards

IFAC Professional Accountants in Business Committee Response to the IAASB Emerging Forms of External Reporting Discussion Paper

Feb 10, 2017 | Comment Letters
9 Pages

To remain relevant in the future, IFAC and its Professional Accountants in Business (PAIB) Committee believe that the accountancy profession in all its forms needs to embrace integrated reporting by reporting on the business in its entirety, and building trust and confidence in this reporting. IFAC Policy Position Paper #8, Enhanced Organizational Reporting: Integrated Reporting Key, states IFAC “supports reporting that produces information on which assurance conclusions can be expressed, in accordance with high-quality international assurance standards.”

It is within this context that a comment letter was submitted to the International Auditing and Assurance Standards Board (IAASB)’s Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements.



Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.


Related Resources


Looking for the standard-setting boards?

View Boards Site


Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.