Professional accountants have an active role to play in determining the way climate change information is reported in the upcoming 2021 reporting cycle and is enhanced in future years.
In a new statement released today, IFAC continues to advocate and support the profession’s role in enabling climate action by providing transparency and insights on the financial impacts of climate change.
In this statement, IFAC:
Summarizes the information concerns of investors, regulators, and policy makers.
Reviews current standard-setter responses.
Recommends how, and the extent to which, companies and accountants can address these concerns in the 2021 reporting cycle.
Esta guía proporciona los principios para uso por profesionales de las finanzas para gestionar las complejidades del desarrollo de un proyecto sólido y evaluación de la inversión. Un mayor rigor en el proceso de valoración y determinación se puede lograr mediante el uso de los principios como punto de referencia para evaluar la práctica actual de una organización.
Por favor, véanse y evaluación de proyectos de inversión para la creación de valor sostenible para obtener información adicional.
The International Auditing and Assurance Standards Board (IAASB) submitted its response to the International Integrated Reporting Council on their Discussion Papers “Assurance on <IR>." The responses received by the IIRC on this consultation will provide relevant input to the further work of the Integrated Reporting Working Group of the IAASB.
In an article in the July 2014 issue of the Institute of Chartered Accountants of India's journal, The Chartered Accountant, IFAC President Warren Allen discusses how the accountancy profession and its stakeholders can learn from recent high-profile corporate failures. Most important among these lessons, however, is that the link between financial reporting and governance cannot be overstated and that both financial reporting and governance are integral to the “financial reporting supply chain."
