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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

Audit Quality: Practice aid for audit committees

Dec 19, 2019

The Financial Reporting Council (FRC) has issued an update of its Practice Aid to assist audit committees in evaluating audit quality in their assessment of the effectiveness of the external audit process.

Social and environmental value creation

Sep 30, 2019

Governments, their citizens and investors want economies to recognize the totality of the value and impacts that they create to be able to distribute resources in a way that generates inclusive and sustainable prosperity. This report explores these complex challenges. It examines the role of business in rethinking value creation and the rise of importance in environmental, social and governance (ESG) issues for investors.

Audit quality in a multidisciplinary firm: What the evidence shows

Sep 25, 2019

Developed in partnership with Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA), this report looks at the evidence surrounding the multidisciplinary model and its relationship with audit quality. It draws from leading academic literature, policy and expert views, and an in-depth study of how regulators worldwide manage risk.

Summer Issue of ThinkTWENTY20 Magazine

Sep 07, 2019

This is the latest issue of ThinkTWENTY20 Magazine. It contains thought provoking material that is consistent with the mission of delving deeply into issues of importance to the accounting profession.

A vision for the CFO & finance function

Sep 04, 2019

The CFO and finance function agenda is changing. With more demanding customers and society, achieving sustainable, long-term growth and value creation has never been more challenging. This report provides a vision to develop an effective finance function in the context of evolving mandates driven by digital transformation and multicapital thinking. The vision represents a shift from accounting for the balance sheet to accounting for the business and value creation.

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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

Audit Quality: Practice aid for audit committees

Social and environmental value creation

Audit quality in a multidisciplinary firm: What the evidence shows

Summer Issue of ThinkTWENTY20 Magazine

A vision for the CFO & finance function

Correction list for hyphenation