Featured Publications
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Small and Medium Practices (SMPs)
Micro-Entity Financial Reporting: Perspectives of Preparers and Users
This information paper presents the findings of research into the preparers, users, and user information needs of micro-entity financial reports. The Small and Medium Practices Committee hopes the paper will inform the debate on whether the proposed International Financial Reporting Standard for Small and Medium-Sized Entities will suit micro-entities.
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Policy Positions
Regulation of the Accountancy Profession
This policy position sets out IFAC's view that professional accountancy bodies, acting in the public interest, must play an active role in the regulation of the profession and that professional accountancy bodies and governments need to work together to ensure that regulation is effective and efficient.
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Developing Nations
Creación y Desarrollo de un Órgano Profesional de Contabilidad (Versión Downloadable)
Esta Guía para la creación y desarrollo de un órgano profesional de contabilidad ha sido preparada por el Comité de Países en desarrollo de la IFAC. La Guía ofrece orientación práctica sobre la función de la profesión contable y las funciones y responsabilidades de los órganos profesionales de contabilidad. Tiene como objeto servir de instrumento práctico para quienes participan en la creación de un órgano profesional de contabilidad, y en el desarrollo de órganos profesionales de contabilidad existentes.
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Forum of Firms
Tone at the Top and Audit Quality
This paper summarizes current practice in several of the largest networks of international accounting firm and examines how setting the right tone can positively influence audit quality.
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Individuals and organizations can opt to buy all or a portion of these materials in either a print or online format. Some materials are only available online and are free of charge.
The policies and fees in the IFAC Bookstore apply to individual use only. Firms or other organizations seeking the rights to a wider distribution through, for example, an intranet, should contact the publications department for volume licensing and pricing. To obtain additional information, you may call Ms. Yansa Morel at IFAC at +1-212-286-9344.
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