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  • Budget Reporting

    The primary objective of this Research Report is to determine if an IPSAS should be issued on budget reporting. In its initial strategy papers prepared in 2000 and 2001, the IFAC Public Sector Committee (PSC) identified budget reporting as a key public sector specific issue to be addressed in the second phase of its standards setting program.

    IPSASB
    English
  • Anti-Money Laundering - 2nd Edition

    This paper explores the role of all accountants -- whether they act as independent auditors, accountants in management positions or in any other professional capacity -- in ongoing public- and private-sector efforts to safeguard against money laundering. The paper draws attention to numerous risks that could lead to or reveal money laundering situations and provides best practices to help accountants address those risks.

    IFAC
    English
  • Enterprise Governance: Getting the Balance Right, Executive Summary

    The Professional Accountants in Business Committee (PAIB) of IFAC was asked by the IFAC Board in October 2002 to explore the emerging concept of enterprise governance. A particular focus of the project was to consider why corporate governance often fails in companies and, more importantly, what must be done to ensure that things go right.

    Enterprise Governance: Getting the Balance Right in full is also available.

    IFAC
    English
  • Enterprise Governance: Getting the Balance Right

    The Professional Accountants in Business Committee (PAIB) of the International Federation of Accountants (IFAC) was asked by the IFAC Board in October 2002 to explore the emerging concept of enterprise governance. A particular focus of the project was to consider why corporate governance often fails in companies and, more importantly, what must be done to ensure that things go right.

    An Executive Summary is also available.

    IFAC
    English
  • Rebuilding Public Confidence in Financial Reporting: An International Perspective

    This report, which was produced by the independent IFAC-commissioned Task Force on Rebuilding Public Confidence in Financial Reporting, provides recommendations for strengthening corporate governance, improving audit effectiveness, and raising the standard of regulation of issuers. It also presents an international perspective on the challenges facing not only the accountancy profession, but also those involved in regulating a profession that has such a significant involvement in capital markets worldwide.

    IFAC
    English
  • Quality of Earnings: A Case Study Collection

    "Earnings Quality" has been a subject of investigations by regulators in many countries, articles in most, if not all, business publications, and significant debate in recent years. It is a matter of importance in the financial reporting and regulatory communities, and it impacts the confidence of investors in global financial markets. For this reason, the American Institute of CPAs in the U.S.

    IFAC
    English
  • No. 6 - The Modernization of Government Accounting in France: The Current Situation, The Issues, The Outlook

    This Occasional Paper describes the major reform program for the public sector accounting system implemented by the French Government. The paper highlights some of the key arguments influencing the decision to adopt a new dual system and outlines the steps taken by the French government to move from the current system to an accrual basis for financial reporting.

    IPSASB
    English
  • Managing Risk to Enhance Stakeholder Value

    The 2002 theme booklet focuses on the theme of Risk Management from both the traditional review of the financial risks of a company and the emerging application of risk management techniques in the areas of strategy, reputation and people.

    IFAC
    English
  • Entry Requirements - Proposed International Education Standard for Professional Accountants

    International Education Standards for Professional Accountants (IES) prescribe standards of generally accepted "good practice" in the education and development of professional accountants. IES express the benchmarks that member bodies are expected to meet in the preparation and continual development for professional accountants. They establish the essential elements of the education process at a level that is aimed at gaining international recognition, acceptance and application of the education process. Hence, member bodies must consider these prescriptions.

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