International


The International Federation of Accountants (IFAC) released an exposure draft (ED) and several publications. The ED, Proposed International Public Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting—Disclosure Requirements for Recipients of External Assistance, is intended to enhance transparency and relevance of disclosures about financial assistance to governments and other public sector entities. Comments are due June 15, 2005. IFAC also published a report, International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence, and released the 2005 editions of Handbook of International Auditing, Assurance, and Ethics Pronouncements and Handbook of International Public Sector Accounting Pronouncements. They’re available at www.ifac.org/store .

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We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.

VIDEO

Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.