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The Evolving Role of Auditors and Auditor Reporting 16 Aug 2013 | 09:00 am

Good afternoon ladies and gentlemen, it is my pleasure to be with you again. I say ‘again’ as there are many familiar faces in the audience from the 2012 CReCER Conference in Nicaragua. For me, this i...

Project and Investment Appraisal for Sustainable Value Creation 14 Aug 2013 | 09:00 am

This guidance was written for all organizations, regardless of their size or structure, private or public, to support the accountancy profession’s facilitation of sustainable organizations, financial ...

Project and Investment Appraisal for Sustainable Value Creation 14 Aug 2013 | 09:00 am

Accountants in business play a crucial role in helping organizations ensure a systematic and analytical approach to project and investment appraisal. In practice, fundamental principles of corporate f...

CReCER 2013 Stresses Importance of Strong Financial Reporting and Public Sector Financial Management 1 Aug 2013 | 09:00 am

The International Federation of Accountants (IFAC), the global organization for the accountancy profession, along with the World Bank, the Inter-American Development Bank, and the Global Public Policy...

7 Tips for Accountants on Supporting the Globalization of Small Business 1 Aug 2013 | 09:00 am

Globalization is not a new phenomenon but what is new is both its velocity and how it affects small- and medium-sized entities (SMEs). The impact on SMEs has significant implications for the accountin...

Revised COSO Framework: Improved but Further Adjustments Warranted 31 Jul 2013 | 09:00 am

On May 14, 2013, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued the revised version of its Internal Control-Integrated Framework (the Framework). The revised Framew...

IFAC SMP Poll Reflects Increasing Demand for Sustainability Services 30 Jul 2013 | 09:00 am

The latest IFAC SMP Quick Poll showed that the vast majority (73%) of the nearly 4,000 small- and medium-sized accounting practices (SMPs) surveyed are either currently providing or have plans to prov...

IFAC SMP Quick Poll: Mid-Year 2013 30 Jul 2013 | 09:00 am

This report summarizes the results of the IFAC SMP Quick Poll, conducted May 29-July 8, 2013. This edition of the poll received 3,686 responses and was conducted in 16 languages. read more

Recommended Practice Guideline 2 26 Jul 2013 | 09:00 am

RPG 2 provides guidance for preparing and presenting financial statement discussion and analysis. Financial statement discussion and analysis will assist users to understand the financial position, fi...

Recommended Practice Guideline 1 24 Jul 2013 | 09:00 am

RPG 1 provides guidance on reporting on the long-term sustainability of a public sector entity’s finances (“reporting long-term fiscal sustainability information”). It also provides information on the...

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