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  1. Professional Accountants in Business (PAIB) are on new pathways to relevance as enablers of digitalization and finance and business transformation. This Proctor and Gamble case study, created with IMA (Institute of Management Accountants), highlights how the profession is seizing new opportunities and responding to new complexity. Read more insights from IFAC’s Professional Accountants in Business Advisory Group September 2022 meeting: Professional Accountants as Finance and Business Leaders. أضغط على الرابط لزيارة موقع الخبر
  2. At its September 2022 hybrid meeting, IFAC’s Professional Accountants in Business (PAIB) Advisory Group considered key trends impacting businesses and public sector organizations globally, as they confront and navigate increasingly complex and interconnected challenges in the current uncertain environment. The report, Professional Accountants as Finance and Business Leaders, summarizes the key insights and learnings from the discussions amongst this global group of business and finance leaders, drawing from their diverse experiences and expertise. Access additional insights from IFAC’s PAIBAG September 2022 meeting. أضغط على الرابط لزيارة موقع الخبر
  3. Subtitle: Building on strong stakeholder support, the international public sector standard setter takes the next step in advancing public sector sustainability reporting pending securing the resources needed to begin guidance development Date: Thu, 2022-12-08Location/Media Outlet: New York, New YorkThe threats to the world and its citizens from climate change are well publicized. Yet, despite significant government influence over the global economy, there is no internationally recognized public sector reporting framework to guide how they measure and report their critical contributions to addressing the global climate emergency. Reporting on climate change is one of the most important issues in sustainability reporting, which also encompasses environmental, social and governance issues. Boilerplate: About the IPSASB The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org. About the Public Interest Committee The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information. Issues, Insights & Interest Areas: Public Sector/Sovereign DebtLanguage: EnglishNews Type: Press Releases/News AlertsSource: IPSASBHide Banner: 1أضغط على الرابط لزيارة موقع الخبر
  4. Subtitle: Insights from IFAC’s Professional Accountants in Business Advisory Group Published: Fri, 2022-12-09Items: Professional Accountants as Finance and Business LeadersDisable Login Requirement: 0Issues, Insights & Interest Areas: Professional Accountants in BusinessLanguage: EnglishPublication Type: Guidance & Support ToolsSource: IFAC At its September 2022 hybrid meeting, IFAC’s Professional Accountants in Business (PAIB) Advisory Group considered key trends impacting businesses and public sector organizations globally, as they confront and navigate increasingly complex and interconnected challenges in the current uncertain environment. ED Status: أضغط على الرابط لزيارة موقع الخبر
  5. The threats to the world and its citizens from climate change are well publicized. Yet, despite significant government influence over the global economy, there is no internationally recognized public sector reporting framework to guide how they measure and report their critical contributions to addressing the global climate emergency. Reporting on climate change is one of the most important issues in sustainability reporting, which also encompasses environmental, social and governance issues. At its December meeting, in light of the urgency of this issue, the International Public Sector Accounting Standards Board (IPSASB) decided to commence the scoping of three potential public sector specific sustainability reporting projects pending securing the resources needed to begin guidance development. This decision builds on IPSASB’s 25 years of public sector standard setting experience as well as the strong global stakeholder support for the proposals in its Consultation Paper, Advancing Public Sector Sustainability Reporting. “Public sector-specific sustainability reporting guidance would encourage transparency, allowing governments to be held accountable for the long-term impacts of their interventions, and enabling better-informed decision-making,” said Ian Carruthers, IPSASB Chair. “The feedback we’ve received from stakeholders around the world is clear: the public sector needs its own specific sustainability reporting framework and the IPSASB should lead its development. But in addition to our existing expertise, it is a fact that we will need additional support, both financial and otherwise, from the global community before we can take on the development of global guidance that would equip the public sector with the tools necessary to report on climate change and other sustainability issues.” The IPSASB’s immediate action will be to establish a Sustainability Task Force to lead this first critical phase of research and scoping. The Board’s prioritized research topics are: General Requirements for Disclosure of Sustainability-related Financial Information, Climate-Related Disclosures, and Natural Resources – Non-Financial Disclosures (in parallel with the development of financial reporting guidance proposed in its Consultation Paper, Natural Resources). Resources are needed to support the IPSASB’s program of activity and stakeholder engagement, and to begin guidance development. To contribute financial or other support to the IPSASB for the development of global public sector specific sustainability reporting guidance, please email Ross Smith, IPSASB Program and Technical Director (rosssmith@ipsasb.org) or James Gunn, Managing Director, Professional Standards (jamesgunn@profstds.org). أضغط على الرابط لزيارة موقع الخبر
  6. The Invitations for Applications for vacancies on the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA) have been issued by the Public Interest Oversight Board’s (PIOB) Standard-Setting Boards Nominations Committee for terms beginning January 1, 2024. The application period is open until February 10, 2023. The Invitations for Applications are open to all individuals and interested organizations, including those representing investors and the corporate governance community, regulatory bodies, national standard setters, audit practitioners, professional accountancy organizations and public sector organizations, and those in academia. Individuals may also make nominations on their own behalf. These vacancies are exciting opportunities for experienced individuals from diverse backgrounds to contribute to the evolving multi-stakeholder and multi-cultural composition of each board. Importantly, there is a tremendous opportunity to contribute to safeguarding the proper functioning of financial markets and economies worldwide. Successful candidates take part in the IAASB´s efforts to gain further global acceptance of its standards to have high-quality audit and assurance as a foundational element of trustworthy financial and sustainability information. For additional information on IAASB or IESBA nominations, please see the PIOB’s nominations web page or email SSBNominations@ipiob.org. About the IAASB The International Auditing and Assurance Standards Board develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org. أضغط على الرابط لزيارة موقع الخبر
  7. The Invitations for Applications for vacancies on the International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) have been issued by the Public Interest Oversight Board’s (PIOB) Standard-Setting Boards Nominations Committee for terms beginning January 1, 2024. The application period is open until February 10, 2023. The Invitations for Applications are open to all individuals and interested organizations, including those representing investors and the corporate governance community, regulatory bodies, national standard setters, audit practitioners, professional accountancy organizations and public sector organizations, and those in academia. Individuals may also make nominations on their own behalf. These vacancies are exciting opportunities for experienced individuals from diverse backgrounds to contribute to the evolving multi-stakeholder and multi-cultural composition of each board. Importantly, there is a tremendous opportunity to take part in the IESBA´s project to gain further global recognition and acceptance of its ethics and independence standards as a cornerstone of trustworthy reporting and assurance of financial and sustainability information, thereby contributing to safeguarding the proper functioning of financial markets and economies worldwide. As the International Code of Ethics for Professional Accountants (including International Independence Standards) is adopted or used in more than 130 jurisdictions worldwide, geographical balance is key to equipping the IESBA with the necessary regional experience and insights to develop relevant and globally operable ethics and independence standards. In this context, considering the current composition of the IESBA, applications are particularly, but not exclusively, sought from Asia, Latin America and the Caribbean, and Oceania. For additional information on IAASB or IESBA nominations, please see the PIOB’s nominations web page or email SSBNomination@ipiob.org. About the IESBA The IESBA is an independent global standard-setting board. The IESBA's mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). The IESBA believes a single set of high-quality ethics standards enhances the quality and consistency of services provided by professional accountants, thus contributing to public trust and confidence in the accountancy profession. The IESBA sets its standards in the public interest with advice from the IESBA Consultative Advisory Group (CAG) and under the oversight of the Public Interest Oversight Board (PIOB). أضغط على الرابط لزيارة موقع الخبر
  8. Published: Fri, 2022-12-02Items: Sustainable Debt and the Role of Professional Accountants in Business and the Public Sector Disable Login Requirement: 0Issues, Insights & Interest Areas: Professional Accountants in BusinessLanguage: EnglishPublication Type: Guidance & Support ToolsSource: IFAC To meet their sustainability commitments, companies are increasingly focused on financing sustainability-related transition projects that require extensive capital at lower cost. ED Status: أضغط على الرابط لزيارة موقع الخبر
  9. The latest edition of the handbook includes: International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, replacing ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. The handbook also incorporates in other relevant standards conforming and consequential amendments from ISA 315 (Revised 2019). ISA 315 (Revised 2019) is effective for audits of financial statements for periods beginning on or after December 15, 2021. The following standards, which are not yet effective, have been included in the back of Volumes 1, 2 and 3, as appropriate: International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements ISQM 2, Engagement Quality Reviews ISA 220 (Revised), Quality Management for an Audit of Financial Statements Conforming and Consequential Amendments to Other ISAs Arising from the Quality Management Projects ISA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Conforming and Consequential Amendments to Other International Standards Arising from ISA 600 (Revised) Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards ISRS 4400 (Revised), Agreed-Upon Procedures Engagements Print copies will be available to order in mid December. أضغط على الرابط لزيارة موقع الخبر
  10. To meet their sustainability commitments, companies are increasingly focused on financing sustainability-related transition projects that require extensive capital at lower cost. This report, Sustainable Debt and the Role of Professional Accountants in Business and the Public Sector, is based on a presentation by John Uhren, Head of Sustainable Finance, Products and Strategy at BMO, on sustainable finance trends, product types and important considerations in securing, and ensuring confidence in, sustainability debt instruments. Read more insights from IFAC’s Professional Accountants in Business Advisory Group September 2022 meeting: Professional Accountants as Finance and Business Leaders. أضغط على الرابط لزيارة موقع الخبر
  11. Subtitle: Case Study: Procter & Gamble Published: Tue, 2022-12-13Items: Digital Transformation and the Role of Accounting and Finance Professionals in this New EraDisable Login Requirement: 0Issues, Insights & Interest Areas: Professional Accountants in BusinessLanguage: EnglishPublication Type: Guidance & Support ToolsSource: IFACED Status: أضغط على الرابط لزيارة موقع الخبر
  12. Published: Wed, 2022-11-30Items: Exploring the IESBA Code - A Focus on TechnologyImage: Disable Login Requirement: 0Issues, Insights & Interest Areas: Adoption & ImplementationLanguage: EnglishPublication Type: Guidance & Support ToolsSource: IFACExploring the IESBA Code - A Focus on Technology looks at some of the challlenges a professional accountant might face when applying the conceptual framework of the IESBA Code to technology-related matters. ED Status: أضغط على الرابط لزيارة موقع الخبر
  13. Subtitle: Given November 15, 2022Date: Tue, 2022-11-15I’m Gabriela Figueiredo Dias, Chair of IESBA. It is an honor to join you today in my first address to IFAC’s Council. My first 10 months with the IESBA have been very busy. But I would like to begin by stressing, on behalf of the entire Board, how seriously we take our responsibility to protect and advance the global accountancy profession’s Code of Ethics. Issues, Insights & Interest Areas: Adoption & ImplementationLanguage: EnglishNews Type: Speeches & PresentationsSource: IESBAHide Banner: 1أضغط على الرابط لزيارة موقع الخبر
  14. Exploring the IESBA Code - A Focus on Technology looks at some of the challlenges a professional accountant might face when applying the conceptual framework of the IESBA Code to technology-related matters. أضغط على الرابط لزيارة موقع الخبر
  15. To guide professional accountancy organizations (PAOs) in how they can act today to prepare their current and future members to seize opportunities presented by emerging trends, IFAC has published a new report with insights from its Professional Accountancy Organization Development and Advisory Group. These insights address four emerging trends—sustainability-related reporting, anti-corruption efforts, sound public financial management, and technological change—that will help PAOs ensure their own and their members’ resilience, relevance and adaptability today and into the future. The PAO Development and Advisory Group encourages PAOs to consider how their educational programming can respond to these trends, and engage accordingly with their education stakeholders. Actioning some or all of the insights in the new report will help PAOs improve their value proposition and the attractiveness of the profession, while helping address issues that are fundamental to the public interest. أضغط على الرابط لزيارة موقع الخبر
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