This International Good Practice Guidance provides a framework and principles-based guidance for professional accountants in business and their organizations in evaluating and improving governance. Although most organizations have a governance structure in place, it is often focused on conformance with regulations. This conformance is necessary but a governance structure should also support an organization’s efforts to improve performance. This guidance helps create a balance between performance and conformance.

This IAASB Staff Audit Practice Alert assists auditors by highlighting areas within the ISAs that are particularly relevant in the audit of fair value accounting estimates1 in times of market uncertainty.

These guidelines are designed to support the development of collaborative and mentoring relationships between professional accountancy organizations.

This International Good Practice Guidance is designed to assist professional accountants and their organizations to develop and implement a code of conduct in a values-based culture.

The Professional Accountants in Business Committee identified a practical business planning guide as a very useful tool for management, principally but not exclusively, operating in the small and medium entities (SMEs) area of the market. This information paper provides practical guidance that will help SMEs to understand their own business and industry, enabling them to better evaluate the business potentials and their associated risks. It will also be useful to small and medium-sized practitioners that are providing professional accounting services to SMEs.

This IFAC guidance brings together practical introductory guidance for professional accountants and organizations wishing to explore and implement Environmental Management Accounting (EMA). Using some of the best existing information on EMA, the guidance provides a general framework and set of definitions for management accounting that is comprehensive and as consistent as possible with other existing, widely used environmental accounting frameworks with which EMA must coexist.

This paper provides answers to questions raised with regard to requests for auditors to audit, review, or otherwise report on information prepared by entities during their transition to International Financial Reporting Standards.