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  1. IFAC, the International Federation of Accountants, is pleased to recognize Mr. Aki Fujinuma of Japan with its Global Leadership Award for his service to the accountancy profession. Among his many achievements, Mr. Fujinuma helped build public confidence in the accountancy profession over the past two decades. His actions, which included launching a quality-control initiative in Japan to ensure confidence in audit, significantly contributed to that effort in the region and around the world. Mr. Fujinuma is a well-known leader both within and outside of the profession, having been recognized by the government of Japan for his leadership and contributions to the accountancy profession and Japanese society. He is a past president of IFAC (2000-2002) and played a significant role promoting IFRS adoption in the Asia-Oceania region as a former vice chair of the IFRS Foundation. Mr. Fujinuma’s accomplishments also include serving as an IFRS Foundation trustee, a member of the Accounting Standards Board of Japan and the International Auditing and Assurance Standards Board, and as chairman and president of the Japanese Institute of CPAs, which awarded him its Grand Prize of the Day of CPAs. He has served as an outside director of many large corporations, including the Japan Exchange Group, and as Governor of Japan Exchange Regulation. “I am honored to present the Global Leadership Award to Aki, for whom I have the deepest respect,” said Dr. In-Ki Joo, IFAC President. “At a critical time, Aki built bridges between the profession and key stakeholder groups—and he continues to do so. Aki’s efforts have resonated at difficult moments and he continues to be a powerful advocate for the accounting profession on the global stage.” Established in 2017 by the IFAC Board, the IFAC Global Leadership Award recognizes individuals who make outstanding contributions to the global accountancy profession. The award honors the contributions of Robert Sempier, IFAC’s first executive director who greatly contributed to the development of the profession worldwide. The Global Leadership Award was presented during IFAC’s 2019 Council meeting, held from November 13 to 14 in Vancouver, Canada. About IFAC IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce. أضغط على الرابط لزيارة موقع الخبر
  2. As the UN Climate Change Conference (COP) meets this week, IFAC urges decisive action to put the world on a path to a sustainable future. To clearly articulate the role of the global accounting profession in addressing the climate emergency, IFAC published its Point of View on climate action. In the Point of View, IFAC sets forth recommendations for various stakeholders: Governments can take advantage of The UN Climate Change Conference of the Parties (COP) to provide clear direction on reducing long-term emissions, to deliver greater certainty for business, and to encourage investment in low-emissions technology and innovation. Businesses can accelerate plans for climate change mitigation and adaptation. They can deliver transparency and confidence through reliable and decision-useful climate related information. Professional accountancy organizations (PAOs) have an influential role in influencing climate change mitigation and adaptation as advocates for the profession and providers of accounting training and support. PAOs can commit to keeping accountants informed of how they can support their organizations’ and clients’ efforts to respond to climate risk. Accountants can encourage and enable meaningful action on climate change as influential advisors in governments and organizations. They can achieve this by providing relevant insights, analysis, reporting, and assurance to help organizations create and protect value over the long-term. At the global level, IFAC is committed to working with the global profession to build the knowledge and capacity of accountants to meet the Sustainable Development Goals (SDGs) and to speaking out on climate action on behalf of the accounting profession, working through the B20, G20, and OECD. “Ignoring the impact of climate change is not an option – nor is business as usual,” said IFAC CEO, Kevin Dancey. “As instrumental members or advisers of every government, business, and not-for-profit organization, professional accountants must influence and enable the transition to a low-carbon society.” The conversations at COP 25 this week will be particularly important to provide clarity in reducing long-term emissions to meet the Paris Agreement. All actors in the global economy must usefully contribute, and professional accountancy remains a committed part of the solution. About IFAC IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce. أضغط على الرابط لزيارة موقع الخبر
  3. Subtitle: Identifying the Role of the Finance Function in Enterprise Performance Management Translated By: Published: Thu, 1980-11-27 ISBN: Embed Code: Disable Login Requirement: 0 Tags: financial & performance management PAIB Issues, Insights & Interest Areas: Professional Accountants in Business Language: Romanian Publication Type: Guidance & Support Tools Translation Source: IFAC Meta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  4. Subtitle: Understanding and Communicating Value Creation Translated By: Published: Thu, 1980-11-27 ISBN: Embed Code: Disable Login Requirement: 0 Tags: business model integrated reporting PAIB roles & domain of professional accountants in business SMP/SME Issues, Insights & Interest Areas: Professional Accountants in Business Language: Romanian Publication Type: Guidance & Support Tools Translation Source: IPSASB Meta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  5. The 2019 Education Handbook contains the IAESB’s suite of International Education Standards (IES) 1-8. The handbook's organization focuses on supporting the IESs, which present the underlying principles, concepts, and definitions that enhance accountancy education. More specifically, this handbook includes the Framework for International Education Standards for current and aspiring professional accountants, the IAESB Glossary of Terms, and IESs 1–6 that address entry to professional accounting education programs and initial professional development of an aspiring professional accountant, as well as IES 7, Continuing Professional Development, and IES 8, Professional Competence for Engagement Partners for Audits of Financial Statements, that cover continuing professional development for professional accountants and engagement partners. This handbook replaces the 2017 edition of the Handbook of International Education Pronouncements. أضغط على الرابط لزيارة موقع الخبر
  6. The IFAC Nominating Committee is seeking to fill seven vacancies on the International Public Sector Accounting Standards Board (IPSASB), including one for a public member. These Board Members will serve an initial term of up to 3 years, commencing January 1, 2021. To enhance diversity on the Board, the Nominating Committee is particularly interested in receiving nominations of female candidates and nominations from the following regions: Asia, Africa-Middle East, and Latin America-Caribbean. Candidates will ideally have a public sector background, a strong interest in technical accounting issues and/or experience in standard setting to be able to contribute value to the work of the Board. English proficiency is essential, as this is the language in which the IPSASB operates. Nominations from a wide range of relevant backgrounds are sought, including, but not limited to, candidates from: Preparers of accrual-based financial statements, such those reporting directly or indirectly in accordance with IPSAS or being in the process of transitioning to IPSAS or another accrual-based accounting framework. Ministries of Finance and Treasury departments. International and regional development organizations. Public sector external auditors. Users of general purpose financial reports, such as parliamentarians, budget offices, and credit-rating agencies. All stakeholders, including the general public, IFAC member organizations, and the Forum of Firms are invited to nominate candidates. The IPSASB is an independent standard-setting body that serves the public interest by setting high-quality accounting standards for use by public sector entities around the world in the preparation of general purpose financial reports. Deadline for submitting applications is January 31, 2020. Please see the Call for Nominations for more details and information on how to submit an application. أضغط على الرابط لزيارة موقع الخبر
  7. A global search has begun for highly qualified volunteers to join the International Ethics Standards Board for Accountants (IESBA) as board members for an initial term of up to 3 years, commencing January 1, 2021. The search, being conducted by a nominating committee, is for five non-practitioner and public members and one practitioner member. Candidates should have experience with issues relating to ethics and independence and sufficient knowledge of the subject matters considered by the IESBA to contribute effectively to the board’s work. Anyone, including the general public, is invited to apply or nominate candidates. For practitioner vacancies, nominations of candidates from small- and medium-sized practices (SMPs) are strongly encouraged. For non-practitioner vacancies, the nominating committee is particularly interested in applications from: preparers of financial statements; users of audited financial statements or assurance reports, including investor representatives; members of the corporate governance community; regulators; policy makers; and academics. English proficiency is essential, and an emphasis will be placed on nominations from the Asia, Latin America-Caribbean and Africa-Middle East regions. Additionally, gender balance remains an area of focus for the board. The IESBA is an independent standard-setting body that serves the public interest by setting high-quality, internationally appropriate ethics standards for professional accountants. The nominations process, with public interest oversight, aims to select the most suitable candidates for the available positions, while also aiming to achieve gender, regional and professional balance. Deadline for submitting applications is January 31, 2020. Please visit the nominating committee’s web page for more information about the vacancies and to learn how to submit an application via our online database. أضغط على الرابط لزيارة موقع الخبر
  8. A global search has begun for highly qualified volunteers to fill seven volunteer openings on the International Auditing and Assurance Standards Board (IAASB) as Board Member for an initial term of up to 3 years, commencing January 1, 2021. As a result of the IAASB’s normal rotation cycle, the current search, being conducted by a nominating committee, is for one public member, one non-practitioner member and five practitioner members. All stakeholders, including the general public, are invited to apply or nominate candidates. For public member and non-practitioner vacancies, the nominating committee is interested in candidates from a wide range of relevant backgrounds, including: users of audited financial statements or assurance reports (e.g. institutional investors and analysts, audit committee members, and individuals from the corporate governance community); regulatory and audit inspection or oversight bodies; preparers of financial reports; academics; and individuals in the government sector. For practitioner vacancies, nominations of candidates from small- and medium-sized practices (SMPs) are strongly encouraged. Candidates should have experience with auditing and/or assurance issues and sufficient knowledge of the subject matters considered by the IAASB to be important to contribute effectively to the board’s work. English proficiency is essential and gender balance remains an area of focus for the board. Additionally, nominations from currently underrepresented regions (Latin America, Africa and the Middle East), are strongly encouraged. The IAASB is an independent standard-setting body that serves the public interest by setting, under its own authority, high-quality international standards. The nominations process, with public interest oversight, aims to select the most suitable candidates for the available positions, while also aiming to achieve gender, regional and professional balance. For more information and to learn how to submit an application before the January 31, 2020 deadline, please visit the nominating committee’s web page. أضغط على الرابط لزيارة موقع الخبر
  9. Today, IFAC released the first installment of a new series titled Exploring the IESBA Code. Through twelve monthly installments, Exploring the IESBA Code takes an in-depth look at the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). Each installment of the series will highlight key aspects of the Code in a manner that is relatable, with special focus placed on the recent revisions to the Code. The first installment of the Exploring the IESBA Code deals with the five Fundamental Principles of ethics which establish the standard of behavior expected of all professional accountants - a standard which enable accountants to uphold their responsibility to act in the public interest. To read and download this and future installments of the Exploring the IESBA Code, visit the IFAC website. The Exploring the IESBA Code was published by IFAC and does not form part of the Code. It is non-authoritative and is not a substitute for reading the Code. For more information about the Code, please click here. أضغط على الرابط لزيارة موقع الخبر
  10. The International Auditing and Assurance Standards Board’s (IAASB) Technology Working Group recently published its second Technology Communiqué (link), which provides an update on the IAASB’s efforts to incorporate the use of technology by auditors in an ever changing audit environment. This communique also includes other relevant news and information relevant to technology. This Communique does not constitute an authoritative pronouncement of the IAASB, nor does it amend, extend or override the ISAs or other of the IAASB’s International Standards. To view the Communique, click here. أضغط على الرابط لزيارة موقع الخبر
  11. As part of the IAASB’s technology focus, this is the second in a series of publications that provides an update on efforts to appropriately address the technology related issues in recently and soon-to-be issued standards and exposure drafts. It also includes additional relevant news and information on technology in audit, and recent technology working group activities. أضغط على الرابط لزيارة موقع الخبر
  12. IFAC has updated its Practice Management Guide to reflect changes made to the 2018 International Code of Ethics for Professional Accountants (including International Independence Standards), effective June 2019. The update includes: Changes to section 7.2 ‘Professionalism and Ethics within the Firm'; Information on identifying, evaluating and addressing threats; and Available safeguards to reduce threats to an acceptable level. The Guide provides comprehensive guidance to help small- and medium-sized practices operate more efficiently in the increasingly complex and competitive global marketplace for professional services. The fourth edition is organized into eight stand-alone modules, with a comprehensive range of topics including: Strategic planning Practice models Firm expansion Managing staff Leveraging technology Client relationship management Risk management Succession planning In order to help member organizations and practices maximize the Guide's use, IFAC provides a companion manual with suggestions on making best use of the Guide. Click here to access the updated Practice Management Guide and Companion Manual on the IFAC website. أضغط على الرابط لزيارة موقع الخبر
  13. This is the first installment of a 12-month web-based publication series titled Exploring the IESBA Code, in continued support of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). Authored by IFAC staff, with input from representatives of the International Ethics Standards Board (IESBA), each installment of the series will highlight key aspects of the Code in a manner that is relatable to all professionals, not just accountants. A special focus will be placed on the recent revisions to the Code, especially the more complex topics. The first installment of the Exploring the IESBA Code deals with the five fundamental principles of ethics which establish the standard of behavior expected of all professional accountants - a standard which enable accountants to uphold their responsibility to act in the public interest. For more information about the Code, click here. أضغط على الرابط لزيارة موقع الخبر
  14. In continued support of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), the International Federation of Accountants (IFAC) is pleased to partner with the International Ethics and Standards Board for Accountants (IESBA) to launch a new web-based series of informational pieces titled Exploring the Code. Authored by IFAC Staff with the support of IESBA representatives, each edition of Exploring the Code will highlight and raise awareness of key materials from the Code in a fresh and innovative approach. A focus in the series will be placed on recent revisions and more complex concepts. The first edittion of Exploring The Code examines the five fundamental principles of the Code and how they play a part in different scenarios we see every day. Exploring the Code is published by IFAC and is intended to support adoption and implementation of the Code. For more information about the Code which has been revised and restructured, please visit www.ethicsboard.org/restructured-code. أضغط على الرابط لزيارة موقع الخبر
  15. IFAC, the International Federation of Accountants, today announced its first ever female-majority Board. The approval of eight Board members, including five women, occurred at IFAC’s annual Council meeting in Vancouver. New IFAC Board members and their nominating member organizations are: Yeong Kyun Ahn, Korean Institute of Certified Public Accountants Joan Curry, Chartered Accountants Ireland Caroline Gardner, Chartered Institute of Public Finance and Accountancy Winnie Nyamute, Institute of Certified Public Accountants of Kenya Fiona Wilkinson, Consultative Committee of Accountancy Bodies Ismaila Zakari, Institute of Chartered Accountants of Nigeria Returning members re-appointed for a second term of service to IFAC’s Board are: Tommye Barie, Association of International Certified Professional Accountants Idésio da Silva Coelho, Jr., Instituto dos Auditores Independentes do Brasil and Conselho Federal de Contabilidade Over the course of the past decade, IFAC has committed to improve gender balance on its Board and committees. Through dedicated and ongoing outreach to attract a diverse slate of candidates, with a particular focus on gender diversity, 12 of IFAC’s 23-member Board are now women. Dr. In-Ki Joo, IFAC President, said, “On behalf of IFAC, I congratulate and welcome all of our new and returning Board members. Each of these individuals was nominated and approved on the basis of their leadership qualities, business acumen, and passion for the future of our profession. We are particularly pleased that, as a result of our deliberate focus on gender diversity, the majority of these well-qualified Board members are women.” “I am equally pleased to congratulate the newest members of the IFAC organization,” Dr. Joo continued. “Joining IFAC demonstrates a serious commitment to the advancement of our profession, and should be recognized and applauded as a significant milestone on the path of continuous growth and improvement.” The following Associates have been approved as IFAC Members: Albanian Institute of Certified Accountants Instituto Salvadoreño de Contadores Públicos Certified Practising Accountants of Papua New Guinea In addition, five professional accountancy organizations have been approved to join IFAC as Associates: Colegio de Contadores Públicos de Pichincha y del Ecuador Colegio Hondureño de Profesionales Universitarios en Contaduría Pública Lao Chamber of Professional Accountants and Auditors Ordem dos Contabilistas e Auditores de Moçambique Suriname Chartered Accountants Institute Collectively, this signifies new representation of IFAC in Ecuador, Laos, Mozambique, and Suriname. “We are committed to representing—and advancing—the global accounting profession. With a majority-female Board and Associates in four new countries, this is a proud moment for IFAC,” said Dr. Joo. The new Board appointments and membership decisions were approved at IFAC’s 2019 Council meeting, held from November 13 to 14 in Vancouver, Canada. About IFAC IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce. أضغط على الرابط لزيارة موقع الخبر
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