Manuel des normes comptables internationales du secteur public édition 2022
2022 Handbook of International Public Sector Accounting Pronouncements
IPSASB
Completed
The Importance of Promoting Gender Equality in Independent Audit
Audit & Assurance
Diversity, Equity & Inclusion (DE&I)
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Revised OECD Corporate Governance Principles – What Can Companies in Latin America Do to Promote Sustainability and Investor Confidence?
Sustainability
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Una investigación en profundidad de los encargos de aseguramiento sobre sostenibilidad
A Deep Dive into Sustainability Assurance Engagements: The Who, What & How of Current Practice
IFAC
Completed
Transitioning an SMP to the B Corporation Model
Small- and Medium-sized Practices (SMPs)
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Implementing IPSAS: A Guide for Trainers
Public Sector
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Serie de Gestión de la Calidad: Implementación en firmas pequeñas, Publicación Dos: Desarrollar un Plan de Implementación Detallado
Quality Management Series: Small Firm Implementation, Installment Two
IFAC
Completed
The State of Play: Sustainability Disclosure & Assurance 2019-2022, Trends & Analysis
This benchmarking study captures and analyzes the extent to which companies are reporting and obtaining assurance over their sustainability disclosures, which assurance standards are being used, and which companies are providing the assurance service.
For the fourth consecutive year, our State of Play analysis indicates that while the frequency of reporting ESG information is very high and the incidence of assurance is on an upward trend, there continues to be a meaningful difference between reporting and assurance rates.
IFAC