International Framework: Good Governance in the Public Sector, Executive Summary
El Marco Internacional : Buen Gobierno en el sector público , desarrollado conjuntamente por la IFAC y el Instituto Colegiado de Finanzas Públicas y Contabilidad ( CIPFA ) para ayudar a mejorar y fomentar la gobernabilidad efectiva del sector público. El Marco alienta a las organizaciones del sector público mejor gobernadas y gestionadas por la mejora de la toma de decisiones y el uso eficiente de los recursos .
This publication, Auditor Reporting – Illustrative Key Audit Matters, has been prepared by the IAASB’s Auditor Reporting Implementation Working Group. The publication is intended to illustrate how the concept of Key Audit Matters (KAM) may be applied in practice in accordance with ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report.
This brochure provides an overview of the learning and development through which individuals first develop competence leading to performing a role in the accountancy profession.
These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 8. The notes do not amend or override IES 8, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.
These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 7. The notes do not amend or override IES 7, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.
These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 6. The notes do not amend or override IES 6, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.
These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 5. The notes do not amend or override IES 5, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not meant to be exhaustive and reference to the IES itself should always be made.
