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  • Identifying the Role of the Finance Function in Enterprise Performance Management

    For finance professionals to be viewed as business partners, they must contribute effectively to enterprise performance management (EPM) beyond traditional financial reporting and financial systems. 

    This resource identifies why and how the finance function must evolve to support EPM, including:

    • Why EPM is critical to the future of the profession
    • How accountants in business and the finance function can drive effective EPM; and 
    • The four key enablers of EPM
    IFAC
    English

  • A Vision for the Finance Professional and the Finance Function

    Developing a vision and roadmap for the finance professional and finance function is a journey requiring an iterative and experimental approach, supported by a development plan that incorporates significant thinking on a variety of topics.

    In an iterative workshop, the Professional Accountants in Business Committee explored how to develop a vision for the finance function and provided updates on current initiatives, including:

    IFAC
    English

  • Supporting Accountants in Business

    Self-Assessment Evaluation Tool for PAOs

    This self-assessment evaluation tool is available for professional accountancy organizations (PAOs) to help take a strategic and practical approach to enhancing relevance for professional accountants in business (PAIB).

    IFAC
    English

  • Focusing on Performance

    Principles for Effective PAO Governance

    The International Federation of Accountants (IFAC) has released a new publication, Focusing on Performance, which is designed to raise awareness of the importance among PAOs to consider the suggested best governance practices and principles while reflecting on their current governance arrangements. The publication also features a self-assessment tool that PAOs can repeatedly utilize when reviewing the principles and their governance framework.

    IFAC
    English

  • Build Trust. Inspire Confidence.

    The Global Accountancy Profession’s Call for Action by G20 Countries

    Global economic stability and transparency and the rebuilding of public trust will be greatly enhanced by a determined G20 push for stronger governance across all sectors. In advance of the G20 Summit 2017 in Hamburg, Germany on July 7-8, IFAC issued actionable recommendations for G20 countries that will support both the global economy and the G20’s 2017 objectives.

    IFAC calls on the G20 and other key stakeholders in the global economy to collaborate on:

    IFAC
    English

  • Financial Reporting for Heritage in the Public Sector

    Consultation Paper

    This Consultation Paper proposes that:

    • heritage items’ special characteristics do not prevent them from being assets for the purposes of financial reporting;
    • heritage items should be recognized in the statement of financial position if they meet the recognition criteria in the Conceptual Framework; and
    • in many cases, it will be possible to assign a monetary value to heritage assets.

    It also discusses:

    Published:
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