International Standards

Global Reporting Initiative (GRI)
The Global Reporting Initiative (GRI) is an international independent organization that helps businesses, governments, and other organizations understand and communicate their impact on critical sustainability issues.
IAASB: International Auditing and Assurance Standards Board
The International Auditing and Assurance Standards Board (IAASB) establishes and promotes high-quality international standards for auditing, assurance, and related areas, aiming to enhance the quality and consistency of practice across the globe.
IESBA
The International Ethics Standards Board for Accountants (IESBA) is an independent standard-setting body that develops and issues high-quality ethical standards and guidance for professional accountants worldwide.
International Auditing Practices Committee (IAPC)
The International Auditing Practices Committee (IAPC), now known as the International Auditing and Assurance Standards Board (IAASB), was responsible for establishing international standards for auditing, review, other assurance, and related services.
International Financial Reporting Standards Foundation (IFRS Foundation)
The IFRS Foundation oversees the activities of the International Accounting Standards Board (IASB) and the International Financial Reporting Interpretations Committee, and aims to develop globally accepted financial reporting standards.
International Public Sector Accounting Standard (IPSAS)
International Public Sector Accounting Standard (IPSAS) sets forth accounting principles specifically tailored to the public sector, ensuring reliable and transparent financial reporting globally.
International Public Sector Accounting Standards Board (IPSASB)
An independent organization, operating under the auspices of the International Federation of Accountants (IFAC), that aims to enhance the quality and transparency of public sector financial reporting worldwide. The Board issues International Public Sector Accounting Standards (IPSAS) that place a particularly strong emphasis on the accruals concept.

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