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IFAC Continues to Advocate for Convergence in Global Sustainability Standards
International Federation of Accountants Global Sustainability Standards public interest
2021/5/20
IFAC, the International Federation of Accountants, which comprises 180 member and associate organizations and represents 3 million professional accountants globally, continues its work to support the ...
NEW EDUCATION STANDARDS FOCUS ON ENHANCING ACCOUNTANCY'S TECHNOLOGY AND SKEPTICISM SKILLS
NEW EDUCATION STANDARDS ENHANCING ACCOUNTANCY'S TECHNOLOGY SKEPTICISM SKILLS
2019/10/29
The International Accounting Education Standards Board (IAESB) today released four revised International Education Standards (IESs) addressing learning and development for information and communicatio...
Accounting Standards for the Public and Non-profit Organization in the USA
Financial reporting GAAP GASB Governmental accounting standards board Not-for-profit organizations Public sector
2016/1/27
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accountin...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
International Federation of Financial Standards（IFFSA）
International Federation of Financial Standards IFFSA
2016/1/22
International Federation of Financial Standards Association (“IFFSA”) was formed in 2005 aiming at upholding and developing the professional values, standards and self-discipline for practitioners of ...
1993 Accounting standards for business enterprises (basic standards)
Business Enterprises Basic Standard
2015/6/3
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standa...
Codes in Context: How States,Markets,and Civil Society Shape Adherence to Global Labor Standards
Transnational Regulation Labor Standards Consumer Politics Codes Of Conduct Compliance
2015/5/14
Transnational business regulation is increasingly implemented through private voluntary programs—like certification regimes and codes of conduct—that diffuse global standards. But little is known abou...
The Auditing Oligopoly and Lobbying on Accounting Standards
Standards Accounting Audits Accounting Industry United States
2015/4/27
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
Why Do Countries Adopt International Financial Reporting Standards?
Financial Reporting International Accounting Globalized Economies and Regions Network Effects Standards Adoption
2015/4/23
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
Globalized Firms and Management Accounting Standards Financial Crisis Banks and Banking Banking Industry Mexico
2015/4/22
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in ...
International Ethics Standards Board for Accountants Strategy and Work Plan, 2011–2012
Accountants Strategy Work Plan
2015/4/9
The Strategy and Work Plan sets the direction and priorities for activities of the International Ethics Standards Board for Accountants (IESBA) for the period 2011–2012. The strategy of the IESBA duri...
To provide you with an overview of the activities and projects
that collectively make-up the IASB’s Disclosure Initiative.
国际会计教育准则理事会（The International Accounting Education Standards Board，IAESB）
国际会计教育准则理事会 The International Accounting Education Standards Board IAESB
2015/1/17
The IAESB develops and issues, in the public interest, standards and guidance on the learning and development required to develop and maintain competence over the career of a professional accountant. ...
国际公共部门会计准则理事会（International Public Sector Accounting Standards Board，IPSASB）
国际公共部门会计准则理事会 International Public Sector Accounting Standards Board IPSASB
2015/1/16
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB rece...