Featured Publications
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Auditing, Assurance & Related Services
Assurance Aspects of G3 - The Global Reporting Initiative's 2006 Draft Sustainability Reporting Guidelines
This consultation paper explores the assurance aspects of the Global Reporting Initiative's (GRI's) proposed new Sustainability Reporting Guidelines (G3). The paper seeks to stimulate interest among professional accountants in the GRI's proposed new reporting guidelines - especially those aspects related to assurance reporting; encourage accountants to review and provide comments to the GRI; gauge whether G3 would be suitable as criteria for assurance engagements; and provide the International Auditing and Assurance Standards Board with feedback on the application of its International Standard on Assurance Engagements 3000 to sustainability reporting.
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Policy Positions
Regulation of the Accountancy Profession
This policy position sets out IFAC's view that professional accountancy bodies, acting in the public interest, must play an active role in the regulation of the profession and that professional accountancy bodies and governments need to work together to ensure that regulation is effective and efficient.
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Small and Medium Practices (SMPs)
Micro-Entity Financial Reporting: Perspectives of Preparers and Users
This information paper presents the findings of research into the preparers, users, and user information needs of micro-entity financial reports. The Small and Medium Practices Committee hopes the paper will inform the debate on whether the proposed International Financial Reporting Standard for Small and Medium-Sized Entities will suit micro-entities.
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Developing Nations
Establishing and Developing a Professional Accountancy Body (CD-ROM)
This good practice guidance covers the roles and responsibilities of a professional accountancy body, education and examination and capacity development. It is intended to be resource for existing IFAC member bodies and individuals and organizations involved in the establishment and development of the accountancy profession.
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Individuals and organizations can opt to buy all or a portion of these materials in either a print or online format. Some materials are only available online and are free of charge.
The policies and fees in the IFAC Bookstore apply to individual use only. Firms or other organizations seeking the rights to a wider distribution through, for example, an intranet, should contact the publications department for volume licensing and pricing. To obtain additional information, you may call Ms. Yansa Morel at IFAC at +1-212-286-9344.
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