Principles of morally right conduct in the accounting profession, emphasizing the need for accountants to act in the public interest while operating in a commercial environment.
An accountancy organization in the Asia-Pacific region, CAPA aims to develop and coordinate the accountancy profession across 31 member organizations in 24 countries, ensuring high-quality services in the public interest.
The London-based privately funded organization responsible for developing a single set of high-quality, understandable International Financial Reporting Standards (IFRS) for general-purpose financial statements.
Public Interest refers to values generally thought to be shared by the public at large. However, there is no one public interest; rather, there are many public interests depending upon individual needs.
The Public Interest Oversight Board (PIOB) is an international oversight body established to enhance the quality and credibility of international professional standards in audit, ethics, and education for accountants, thereby protecting the public interest.
A form of communication primarily aimed at image building, dealing with issues rather than specific products or services. Public relations utilizes unpaid publicity across various media, often positioned as news or items of public interest.
A regulated industry is one where the government imposes significant controls over its operations, pricing, profits, and sometimes even production methods, to ensure public welfare and market stability.
A whistleblower is an employee who reports a violation of the law, typically within an organization, to authorities or the public. Whistleblowers play a crucial role in exposing illegal or unethical activities that harm the public trust.
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