News and Publications

IPSAS 44, Non-current Assets Held for Sale and Discontinued Operations

IPSAS 44, Non-current Assets Held for Sale and Discontinued Operations

The International Public Sector Accounting Standards Board® (IPSASB®) has issued International Public Sector Accounting Standard® (IPSAS®) 44, Non-current Assets Held for Sale and Discontinued Operations. IPSAS 44 is based on International Financial Reporting Standard (IFRS®) 5, Non-current Assets Held for Sale and Discontinued Operations, developed by the International Accounting Standards Board (IASB®). IPSAS 44 specifies the accounting…
Report on IESBA Accomplishments, 2022 – 2021

Report on IESBA Accomplishments, 2022 – 2021

Elevating Ethics and Independence Standards for a Complex World summarizes the IESBA's accomplishments for 2020 and 2021. The Report includes the final message from Dr. Stavros Thomadakis in his role as IESBA Chairman and showcases the significant progress that the IESBA has made on behalf of the public interest, It also provides an overview of the IESBA’s…
ISA 220 (Revised): Definition of an Engagement Team Fact sheet

ISA 220 (Revised): Definition of an Engagement Team Fact sheet

To help users adapt to the clarified and updated definition of “engagement team”, this fact sheet addresses the clarified definition and its possible impacts, including recognition that engagement teams may be organized in a variety of ways, including across different locations or by the activity they are performing. The fact sheet also includes a diagram…
Anti-Money Laundering, The Basics, Installment 9 – Tools to Fight Back

Anti-Money Laundering, The Basics, Installment 9 – Tools to Fight Back

This is the ninth installment in the Anti-Money Laundering, The Basics series. The series provides professional accountants with a better understanding of how money laundering works, the risks they face, and what they can do to mitigate these risks and make a positive contribution to the public interest.  To be globally relevant, the series uses the risk-based…
IFAC Corporate Carbon Footprint 2021

IFAC Corporate Carbon Footprint 2021

IFAC and ClimatePartner have measured the Corporate Carbon Footprint for IFAC. This measurement was based on the guidelines of the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (GHG Protocol). This report covers the period from January 2021 to December 2021. 
IFAC Corporate Carbon Footprint 2019

IFAC Corporate Carbon Footprint 2019

IFAC and ClimatePartner have measured the Corporate Carbon Footprint for IFAC. This measurement was based on the guidelines of the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (GHG Protocol). This report covers the period from January 2019 to December 2019. 
IFAC Corporate Carbon Footprint 2020

IFAC Corporate Carbon Footprint 2020

IFAC and ClimatePartner have measured the Corporate Carbon Footprint for IFAC. This measurement was based on the guidelines of the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (GHG Protocol). This report covers the period from December 2019 to December 2020. 
Audit Fees Survey 2022

Audit Fees Survey 2022

How much does audit cost? How does this compare to the fees companies pay for other professional services provided by statutory auditors? These questions are the starting point for this report. But when talking about listed companies in different jurisdictions and of all sizes, absolute figures may not shed meaningful comparative insight. Accordingly, the purpose…
Mindset and enabling skills of professional accountants: Paper 4

Mindset and enabling skills of professional accountants: Paper 4

This paper is the fourth and final thought leadership pieces that build on a collaborative exploratory paper and global roundtable event held jointly with Chartered Professional Accountants of Canada (CPA Canada) and the Institute of Chartered Accountants of Scotland (ICAS), entitled Ethical Leadership in an Era of Complexity and Digital Change. The exploratory paper, a…
IESBA Strategy Survey 2022

IESBA Strategy Survey 2022

The IESBA Strategy Survey 2022 is open to the public and seeks stakeholder input on what key trends, developments or issues the IESBA should consider as it begins the process of developing its Strategy and Work Plan (SWP) 2024-2027. The SWP is expected to be finalized by the end of 2023 for release in early…