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  • Public Trust in Tax 2025: Asia and Beyond

    Public Trust in Tax 2025: Asia and Beyond, produced by the Association of Chartered Certified Accountants (ACCA), the International Federation of Accountants (IFAC), Chartered Accountants Australian and New Zealand (CA ANZ) and the Organisation for Economic Cooperation and Development (OECD), surveyed more than 12,000 individuals across 29 countries, primarily in Asia but also in Latin America, Western Europe and the Pacific.  The report explores perceptions and personal experiences of taxation, as well as attitudes towards tax competition and co-operation to provide i

    IFAC
    English
  • المعايير الدولية: موجز رؤى منطقة الشرق الأوسط وشمال أفريقيا لعام 2

    يقدم موجز رؤى منطقة الشرق الأوسط وشمال أفريقيا لعام 2025 نظرة إقليمية عامة حول التقدم المحرز نحو اعتماد وإعداد المعايير الدولية عبر مجالات المراجعة، والأخلاقيات، والتعليم، والتقاري المالية للقطاعين العام والخاص، وكذلك اعتماد وتطبيق أنظمة ضمان الجودة وآليات التحقيق والتأديب. تعكس النتائج زخماً في تقدم تبني المعايير وتحدد في الوقت ذاته الحواجز المستمرة التي تتحدى وتيرة التقدم وعمقه في المنطقة. تتضمن الرؤى الرئيسة المستنتجة ما يلي:
    IFAC
    Arabic
    Completed
  • International Standards: 2025 MENA Insights Snapshot

    Benchmarking International Accountancy Standards Adoption and Implementation Trends Across the Middle East and North Africa from 2019-2024

    The International Standards: 2025 MENA Insights Snapshot presents a regional overview of progress toward the adoption and implementation of international standards across audit, ethics, education, and public and private sector financial reporting, as well as the adoption and implementation of quality assurance systems and investigation and discipline mechanisms. The findings reflect both momentum in adoption progress while at the same time, identifying persistent barriers that are challenging the pace and depth of progress across the region.

    IFAC
    English
    Completed
  • Les crédits carbone ne se valent pas tous : points de vue des intervenants de l’écosystème sur leur qualité et l’avenir des marchés volontaires

    Les investissements dans les crédits carbone devraient normalement augmenter de pair avec le progrès des technologies propres, la protection et la restauration de la nature, et la réduction des émissions de gaz à effet de serre. Pourtant, la croissance des marchés volontaires du carbone (MVC) peine à garder le rythme.

    IFAC
    French
    Completed
  • Not all Carbon Credits are Created Equal: Ecosystem Views on Quality Credits and the Future of the Voluntary Carbon Market

    While investments in carbon credits have significant potential to boost advancement in clean technology, protect and restore nature, and reduce greenhouse gas emissions, the burgeoning voluntary carbon market (VCM) has experienced growing pains. Critics and proponents alike have raised concerns about the quality of carbon credits, the integrity of stated emissions reductions and verification, and the appropriate role of credits in corporate net zero planning. The future of the market depends on improving its integrity, and professional accountants can play an important role.

    IFAC
    English
  • The State of Play: Sustainability Disclosure and Assurance

    Five Year Trends & Analysis (2019-2023)

    This edition of The State of Play marks five years of benchmarking data and corresponding analysis. Our analysis reveals that almost three in four of the largest global companies sought assurance over some aspects of their sustainability disclosures.

    IFAC
    English