Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows by Marinela Daniela MANEA

“…Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to accrual accounting, as well as the development of financial statements based on the International Public Sector Accounting Standards (IPSAS). …”
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A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… by Salleh, Arfah, Ahmad, Aziuddin

“…In light of the existence of the International Education Standard (IES) 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC), the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. …”
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The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman by Ramli, Aliza, Sulaiman, Suzana

“…According to International Federation ofAccountants Committee (IFAC), management accounting has evolved from focusing on cost determination and financial control to creation of value through effective use of resources. …”
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The impact of the adoption of international accounting and auditing standards on corruption perception by Kurniawati, Elisabeth Penti, Achjari, Didi

“…Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. …”
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NAfMA as a value creation tool: Malaysian scenario / Suzana Sulaiman, Normah Omar and Ibrahim Kamal Abdul Rahman by Sulaiman, Suzana, Omar, Normah, Abdul Rahman, Ibrahim Kamal

“…The NAfMA Best Practice is assessed on the basis of the management accounting best practice conceptual framework proposed by the International Federation of Accountants (IFAC). The participating companies were assessed on criteria, which include management accounting information, leadership, resource management, customer/market focus, partnership management, value creating, business results/performance measurement and corporate social responsibility. …”
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Harmonization between international accounting standards and the provisions of the Islamic sharia for the management of WAQF assets. by Rosmani, Arieff Salleh, Mohamed Alyass, Ahmed Mohamed Hassan

“…With the growth of the Waqf sector and the increase in its activities and the problems facing it and the risks and its needs for accounting standards that are compatible with the best accounting practices in Awqaffoundations, it was necessary to turn to the International Accounting Standards for the public sector, which are based on their application in preparing financial statements of general purpose for public sector establishments that refer to the financial statements issued to users who are unable to request financial statements that meet their specific information needs in order to achieve international compatibility with those standards, and it was developed through the International Accounting Standards Board in the Public Sector , which was established through the International Federation of Accountants .…”
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International standard auditing and their effective role in devising corporate governance to reduce financial corruption by Mohamed LARROUM, Samia FEKIR

“…وكذا اتضح أنه يكمن دور معايير التدقيق الدولية في تكريس حوكمة الشركات من خلال المعايير التي يضمن التطبيق الجيد للإجراءات والسياسات الإدارية وتكريس مبادئ الحوكمة للحد من الفساد المالي والإداري، وكذا المساعدة في التقليل من مخاطر الأزمات المالية نظرا لدورها الرقابي    This study is a study of the role played by the International Standards Auditing issued by the International Federation of Accountants in the establishment of corporate governance and the establishment of its principles to reduce the phenomenon of corruption, especially after the international financial meltdowns, using the experiences of some developed and developing countries. …”
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THE ROLE OF ACCOUNTING IN PROVIDING SUSTAINABLE DEVELOPMENT AND NATIONAL SAFETY OF UKRAINE by L. M. Akimova, S. O. Levytska, K. V. Pavlov, V. R. Kupchak, M. I. Karpa

“…Therefore, we need to consider how accounting can affect the sustainable development of our state, in the context of national security, based on the recommendations of the International Federation of Accountants.  It is obvious that accounting and accountant — the person responsible for control in any organization, directly or indirectly affect the completion of sustainable development goals. …”
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References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach by Constantin AFANASE, Emil LUNGEANU

“…The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) is the international organism of standardization in the auditing field [1]. …”
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How do public sector accounting practitioners perceive faithful representation of financial statements? Evidence from Poland by Aleksandra Szewieczek, Ewa Maruszewska, Marzena Strojek-Filus, Dorota Adamek-Hyska

“…Findings: The perceptions of faithful representation are based on the International Federation of Accountants' and International Accounting Standards Board's conceptualizations of this attribute and the applicable legal regulations. …”
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The extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in ra... by د. الفاتح الأمين عبد الرحيم الفكي, أ. محجوب الطيب محمد الحسن

“…The researchers reached many results, the most important of which are: The approach applied in the Department of Accounting and Finance, Kassala University does not take into account the requirements of international accounting education standards issued by the Accounting Education Standards Board (IAESB) and of the International Federation of Accountants (IFAC), the approach applied in the Department of Accounting and Finance, Kassala University does not contribute To provide the graduate with the necessary professional competence. …”
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ACCOUNTABILITY: A RAZÃO DE SER DA CONTABILIDADE by MIBA MASAYUKI NAKAGAWA, TÂNIA REGINA SORDI RELVAS, JOSÉ MARIA DIAS FILHO

“…Las dos formas de accountability aportan para la comprensión del concepto de plena accountability a que se refiere el modelo de gobierno empresarial de la International Federation of Accountants (Ifac). La pesquisa de campo que, en el inicio de los años 90, fue objeto de una consulta de la directoria para América del Sur y Caribe del Banco Mundial a la Fipecafi, con el objetivo de medirse el nivel de accountability en Brasil, tanto en el sector público como privado, es algo que aún permanece en abierto, como desafío para los porvenires encuestadores de esa tema.…”
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Determination of economic indicators in the context of corporate sustainability performance by Marie Docekalova, Alena Kocmanová, Jiří Koleňák

“…The basic set of economic indicators has been constructed from a synthesis of resources developed by international organizations (Global Reporting Initiative, International Federation of Accountants) and research among manufacturing companies in the Czech Republic. …”
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An exploratory study on English Language proficiency and academic performance in the context of globalization of accounting education / Sharifah Khadijah AlHaddad, Mahfudzah Mohame... by AlHaddad, Sharifah Khadijah, Mohamed, Mahfudzah, Alhabshi, Syed Musa

“…The Education Committee of the International Federation of Accountants (IFAC) has been one of the few active international players on global accounting education. …”
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The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi by Al-Dhubaibi, Ahmed Abdullah Saad

“…The structural equation modeling, in addition to other statistical tests were used for data analysis. The International Federation of Accountants (IFAC) framework for the management accounting stages of evolution was employed to classify the level of MAP advancement. …”
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Contingencies influencing management accounting practice: a Yemen-based empirical study / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] by Al-Dhubaibi, Ahmed Abdullah Saad, Abdul Rahman, Ibrahim Kamal, Haniff, Mohd Nizal, Mohd Sanusi, Zuraidah

“…The sample firms include large firms that operate in various economic sectors in Yemen, such as manufacturing, financial, natural resources extraction and service, as well as medium and small firms to achieve sufficient sample size. The International Federation of Accountants (IFAC) framework on management accounting stages is used to classify the levels of MAP advancement. …”
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Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] by Al-Dhubaibi, Ahmed Abdullah Saad, Abdul Rahman, Ibrahim Kamal, Haniff, Mohd Nizal, Mohd Sanusi, Zuraidah

“…Firms that operate in the various economic sectors of Yemen are included in the sample. The International Federation of Accountants (IFAC) framework on management accounting evolution is used to classify the MAP level of advancement. …”
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Future chartered accountants' experience in the Malaysian audit firms: a focus on mentoring supports by Mohd Nor, Azleen Shabrina, Abu Kasim, Nor Aziah, Ismail, Hashanah, Mustapha, Mazlina

“…Good mentoring support will improve the future chartered accountants’ competencies. The International Federation of Accountants (IFAC) acknowledges the importance of mentoring supports by enforcing formal mentoring to IFAC member bodies, including the Malaysian Institute of Accountants (MIA). …”
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Environmental accounting regulation for protection and remediation - An UAE perspective by Inguva, Srinivas

“…The release of new International Accounting Standards (IAS), the World Bank, United Nations, and International Federation of Accountants (IFAC) environmental guidance documents has added pressure to the IASC to come out with an environmental standard. …”
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Use of situated computerised accounting courseware based on cognitive apprenticeship model among secondary schools students by Che Awang, Noraiza

“…The objective of the Malaysian secondary school subject, Principles of Accounting is to develop the competence of accounting students to a level specified by the International Education Standards of the International Federation of Accountants. Yet no research has been documented on the pedagogical initiatives taken such competence levels are achieved. …”
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