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Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.
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Standards Tracker
This document provides a quick reference to recently issued standards.
Article FASB financial accounting & reporting Foundational
Levels of Authority of Standards and Other Guidance
This page outlines the three levels of authority for auditing, attestation, and preparation, compilation and review publications.
Article Authoritative guidance Foundational
Sustainability Accounting and Reporting - FAQ
This article provides information on sustainability accounting and reporting in the form of frequently asked questions.
Article Management reporting Foundational
Business Reporting Frameworks
Download the enhanced business reporting framework (EBR) and access a number of sample reports that illustrate the range of EBR concepts.
Article Non-financial reporting Intermediate
International Integrated Reporting Council (IIRC)
This page discusses the International Integrated Reporting Council (IIRC) and provides access to the International <IR> Framework.
Article Integrated reporting Foundational
Gartner/EBRC KPI Initiative
This page provides access to standard key performance indicators for all industries (common).
Article Non-financial reporting Intermediate
XBRL Basics - How does it work?
This page provides a primer to the basics of XBRL.
Article XBRL Foundational
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