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[对外交流]IFAC工商业界职业会计师委员会发布电子新闻简报 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2012-07-27
  1. PAIB Committee Releases Report on Investor Demand for ESG Information )E~mJln  
  The PAIB Committee has published Investor Demand for Environmental, Social, and Governance Disclosures: Implications for Professional Accountants in Business, which considers the trends in investor demand for and use of environmental, social, and governance (ESG) information, and recommends how professional accountants can better support their organizations in responding to these demands. In addition to highlighting the evolving trend toward greater investor interest in ESG factors, the report also alerts professional accountants to essential metrics and indicators and includes a sector-neutral list of the most commonly used core performance indicators. The report also recommends five actions for the accountancy profession and professional accountants in business. F@^N|;_2  
  2. Spanish-Language Version of IFAC Business Reporting Publication Now Available FO^24p  
  The Instituto Nacional de Contadores Publicos de Colombia has published a Spanish-language version of the IFAC publication Integrating the Business Reporting Supply Chain. Integrando la cadena de suministro de información de negocios is available on the IFAC website, as is the English language version. XGk}e4;_  
  3. IFAC Sovereign Debt Seminar: The Sovereign Debt Crisis, a Matter of Urgency, from Lessons to Reform ]Zv ,  
  Space is still available for IFAC’s upcoming conference on the sovereign debt crisis, March 19-20, 2012 in Vienna. Aimed at key decision makers, politicians, public finance management leaders, and journalists who work in finance, accounting, auditing, and budgeting, the Seminar will feature experts from across the globe addressing topics including standard setting, government reporting reform, long-term sustainability of governments, and the role of the finance professional as leader and catalyst for change. Attendees will have the opportunity to network with our venerable speakers and guests. As the impact of the sovereign debt crisis continues to create turmoil in the global economy, our Seminar will cover the many causes of the crisis and the reform needed now. Visit the website for more information and to register today. cG(0q[  
  4. Reminder: Comment Deadline for Internal Control Exposure Draft Approaching Oga1u  
  The PAIB Committee released proposed International Good Practice Guidance, Evaluating and Improving Internal Control in Organizations, in December 2011. The Exposure Draft aims to provide principles-based guidance that focuses on the role of professional accountants in business and how they can support their organization in evaluating and improving internal control as an integrated part of the organization’s governance, risk management, and internal control systems. The PAIB Committee invites all stakeholders to comment by February 29, 2012 by using the Submit a Comment button in the PAIB Publications and Resources section of the IFAC website. s01$fFJgO  
  5. Reminder: COSO Internal Control Framework Comment Deadline Approaching )0F^NU  
  The comment deadline for Internal Control – Integrated Framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is March 31, 2012. The Framework aims to improve the original framework, issued in 1992 and one of the most widely used internal control frameworks in the world. The updated Framework retains the core definition of internal control and the five components of an internal control system and the broad criteria used to assess the effectiveness of an internal control system. It also continues to emphasize the importance of management judgment in the design, application, and assessment of the effectiveness of a system of internal control. At the same time, the updated framework introduces enhancements designed to clarify concepts and ease use and application. O3xz|&xY&  
  6. Update: IIRC Moving Forward to Create Integrated Reporting Framework L9J;8+ge  
  The International Integrated Reporting Council (IIRC) has published the responses to its Discussion Paper, Towards Integrated Reporting – Communicating Value in the 21st Centruy. All 215 responses, including one from the PAIB Committee, are available online (through the drop-down menu under the green Discussion Paper tab). The IIRC expects to publish a summary of comments in late March. Additionally, 61 companies have agreed to participate in the Pilot Programme to test a new integrated reporting framework as it is developed. However, there are still opportunities to participate in the Programme, especially for companies in North America, South America, or Asia. The IIRC is also establishing an Investor Network, which will help shape integrated reporting to meet investors' needs. enPYj.*/0  
  7. CCAB Releases Case Studies on Ethical Dilemmas % mmxA6I  
  The Consultative Committee of Accountancy Bodies (CCAB) has released Ethical Dilemmas Case Studies: Professional Accountants in Business. The publication and case studies illustrate how the ethical codes of the CCAB member bodies* can be applied by professional accountants working for commercial organizations. The case studies also outline key principles and processes that could be considered when attempting to identify, assess, and resolve ethical problems. The CCAB has also released ethical case studies for professional accountants working in public practice, as non-executive directors, and in the not-for-profit sector. 3N3*`?5c<  
  *Institute of Chartered Accountants in England and Wales, Association of Chartered Certified Accountants, Chartered Institute of Public Finance and Accountancy, and Institute of Chartered Accountants of Scotland Ij,Yuo  
  8. Valuing the Human Dimension Report Released by AICPA, CIMA B$`d&7I;D  
  According to a new chief executive officer (CEO) survey by the American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA), short-term investment horizons arguably drive short-term decision making in companies, often to the detriment of sustainable value creation. In addition to the CEO survey, Rebooting Business: Valuing the Human Dimension takes an in-depth look at relationships with customers, employees, partners, and communities and concludes that this human element is the key to improving financial stability and building sustainable success. !PI0oh  
  9. New Business Briefings Out from ICAA T>5wQYh$'  
  The Institute of Chartered Accountants in Australia (ICAA) has released two new publications in their business briefing series, 20 Issues on Outsourcing and Offshoring and 20 Issues on Building a Sustainable Business. The outsourcing briefing discusses how to implement outsourcing and offshoring effectively and provides advice and examples that can be applied to an organization’s circumstances. The sustainable business briefing identifies 20 key issues that are relevant to implementing a new strategic approach to sustainability in a corporate context. B[7A  
  10. Next PAIB Committee Meeting: New Delhi, March 13-14, 2012 &<t79d%{  
  The PAIB Committee’s next meeting will be hosted by the Institute of Cost Accountants of India (ICAI) in New Delhi, India, March 13-14, 2012. The meeting is followed by the ICAI’s National Cost Convention based on the theme of Sustainability Framework: Integrated Reporting, Imperative for Cost Management Accountants. `&,_xUA  
  Copyright ? February 2012 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that each copy NY wGK|  
  bears the following credit line: “Copyright ? February 2012 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC.” *vD/(&pQ1:  
  Prepared by IFAC's Communications Department. Contact communcations@ifac.org for further information. 2<m Q,,j  
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