Articles Library

The articles below have been contributed by IFAC leadership and other professionals whose work influences the accountancy profession. Member bodies are encouraged to reprint them in their publications and to make them available to their membership. Although some articles have been previously published, IFAC has obtained the copyright and grants reprint permission to all member bodies. Please simply indicate, "Reprinted with permission from the International Federation of Accountants." Also, please let us know about your intention to reprint by emailing us at reprintpermission@pop.ifac.org.

Articles

Title	Author	Date
Accounting Profession Issues and Trends
Money Laundering and Frauds - Changing Expectations From Accountants	M A Baree, FCA President, Institute of Chartered Accountants of Bangladesh	Dec 2001
IFAC Takes Up the Challenges of the Regulators	Tsuguoki Fujinuma IFAC President	Nov 2000
Shame About Standards Text of an article published in Accountancy International (August 1999)	Roger Hussey former Chief Executive of the Irish Institute	Aug 1999
Emergency Action Text of an article published in Accountancy International (June 1999)	Frank Harding IFAC President 1997 to 2000	Jun 1999
Corruption: Rising to the Challenge	Frank Harding IFAC President 1997 to 2000	May 1999
Corporate Credibility - Why A Harmonised Global Accountancy Framework Matters	Frank Harding IFAC President 1997 to 2000	Nov 1998
Auditing and Related Services
New Auditing Standards On the Horizon	Jon Rowden, Director, PricewaterhouseCoopers Katharine Bagshaw, Secretary, ICAEW ISA implementation subgroup	Jul 2008
International Standards on Auditing within the European Union	Dries Schockaert and Nathalie Houyoux Institut des R	Dec 2007
Adding Credibility Through Assurance Services	Professor Ian Percy	Jun 1999
Education
Strategy for Implementation of International Education Guideline No. 9: A Task Force Report of IAAER	International Association for Accounting Research	Feb 2001
Ethics
A Global Standard for Professional Ethics Cross-Border Business Concerns	Catherine Allen, CPA, founder, Audit Conduct Robert Bunting, CPA, partner, Moss Adams LLP and deputy president, International Federation of Accountants.	Jul 2008
Harmonization of Independence Standards for Accountants Around the World	Marilyn A. Pendergast, CPA Partner, Urbach, Kahn & Werlin, LLP<br>Chair, IFAC Ethics Committee	May 2001
Ethical Codes in Action	Professor William P. Birkett Technical Adviser, Australia - Financial and Management Accounting Committee Associate Dean - Development, University of New South	Jul 2000
Ethics in a Cyber World Ethical Considerations and Electronic Commerce	Judith Merryweather Consultant to the IT Chapter of the Institute of Chartered Accountants in Australia	May 2000
Financial and Management Accounting
Calculating the Economic Value of Customers to an Organisation	Paul Andon, Jane Baxter and Graham Bradley Winner of the FMAC 2002 Articles of Merit Competition	Nov 2002
The Outsiders Management Accountants Have Yet to Make An Impact on Non-Profit and Government Organizations.	Regina Herzlinger Winner of the FMAC 2001 Articles of Merit Competition	Jan 2002
Management Accounting Practices in Nigerian Companies	Adelegan, Olatundun Janet, Chartered Accountant Lecturer of Accounting and Business Finance in the Department of Economics University of Ibadan, Ibadan, Nigeria	Aug 2001
Accounting -- The Digital Way	Scott M. Boggs Winner of the FMAC 2000 Articles of Merit Competition	Mar 2001
From Relevance Lost to Relevance Regained: Management Practice in the New Millennium	Rob Sharma Institute of Chartered Accountants in Australia	Dec 2000
The Changing Nature of Management Accounting and the Emergence of "Hybrid" Accountants	John Burns, Lecturer in Accounting and Robert Scapens, Professor of Accounting University of Manchester, UK	Nov 2000
Information Technology
XBRL: Moving Toward a Common Language for Financial Reporting	IFAC	Jul 2002
International Standards Provide Guidance For IT Governance	John W. Lainhart IV, Partner, PricewaterhouseCoopers He is also chairman of the ISACA (Information Systems Audit and Control Association) IT Governance Task Force and past ISACA/F International President.	May 2001
Financial Reporting on the Internet – Instant, Economical, Global Communication	Glen L. Gray, Professor, California State University at Northridge Roger Debreceny, Associate Professor, Nanyang Technological University	Jan 2001
Electronic Authentication Technologies: E-mail Security and Digital Certificates Working Through the Maze of Options and Opportunities	George W. Wilson CPA	May 2000
Public Sector Accounting
International Public Sector Accounting Standards: New Disclosure Requirements for Recipients of External Assistance	Paul Sutcliffe Senior Advisor, International Public Sector Accounting Standards Board	Feb 2008
International Public Sector Accounting Standards (IPSASs) 1996 to 2006 - Progress and Status	Paul Sutcliffe Senior Advisor	Aug 2006
Impairment of Non-Cash-Generating Assets Article originally published in the Israeli Professional Journal Roeh Haheshbon	Ron Alroy, IPSASB Member and Ran Tal, Technical Advisor	Feb 2005
The Standards Programme of IFAC's Public Sector Committee	Paul Sutcliffe Technical Director	Jan 2003