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Standard-setters viewpoints

Explore selected publications from standards-setters on a variety of topics related to financial reporting and assurance.

Related Publications

Tectonic shifts: How ESG is changing business, moving markets, and driving regulation

Nov 16, 2021

Propelled by the planetary emergency and the drive for transparency, global sustainability reporting standards and ESG disclosure regulations are coming. Boards and C-suites should prepare now, and could find new opportunities to create value.

CAQ 2021 audit committee transparency barometer

Nov 15, 2021

The 2021 Audit Committee Transparency Barometer was issued for the eighth year by the Center for Audit Quality (CAQ) and Audit Analytics. The report examines common audit committee disclosures in S&P 1500 proxy statements and their respective rates of disclosure year over year. Similar to last year’s results, disclosures related to cybersecurity continue to have the largest increase as a result of COVID-19 and companies’ increased reliance on technology.

International Actuarial Note 100: Application of IFRS 17 Insurance Contracts

Nov 15, 2021

The International Association of Actuaries (IAA) has published the International Actuarial Note 100 on the Application of IFRS 17 Insurance Contracts (IAN 100), developed by the IAA’s Insurance Accounting Committee. It is educational material aimed at covering the interpretation of the standard, specifically as it relates to actuaries. IAN 100 serves to familiarize actuaries with approaches that might be taken and to demonstrate how the actuarial profession might approach the application of IFRS 17 to improve quality, credibility and public confidence in information disclosed and recognized in financial statements prepared in compliance with IFRS 17.

Fighting Corruption and Money Laundering

Oct 28, 2021

The consequences of corruption are significant and widespread, from direct costs to individuals and society, to encouraging criminal behavior and undermining trust in institutions. Grounded in a strong ethical code, professional accountants across the globe play a critical role in the fight against corruption.

Climate Action

Oct 28, 2021

Climate change is an urgent, global, and systemic issue that can threaten the sustainability of organizations, markets, and economies. This POV outlines how to embrace climate action and be part of the solution.

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Correction list for hyphenation

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Centre for Financial Reporting

Centre for Financial Reporting

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Centre for Financial Reporting

Standard-setters viewpoints

Related Publications

Tectonic shifts: How ESG is changing business, moving markets, and driving regulation

CAQ 2021 audit committee transparency barometer

International Actuarial Note 100: Application of IFRS 17 Insurance Contracts

Fighting Corruption and Money Laundering

Climate Action

Correction list for hyphenation