عرض العناصر حسب علامة : الإستدامة
الأربعاء, 26 يناير 2022 15:30
القيام بأشياء مختلفة: التعامل مع الاستدامة بثقة ومجموعة مهاراتك الحالية
تأسس الدور التاريخي للمحاسب المحترف بشكل كبير في المحاسبة المالية وإعداد التقارير. لقد طُلب منا النظر في التداعيات المالية للعقود والمعايير، وإعداد التقييمات والتقديرات لتضمينها في القوائم المالية، وتطوير إدخالات لتسجيل التكاليف الشهرية، وإنتاج ومراجعة البيانات والتقارير المالية المرحلية والسنوية -على سبيل المثال لا الحصر. هذه هي المهارات والكفاءات التي نتعلمها في كل من تدريبنا الأولي وتطويرنا ومع استمرارنا في التقدم في وظائفنا.
معلومات إضافية
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المحتوى بالإنجليزية
Professional accountant’s historical role has been substantially founded in financial accounting and reporting. We have been asked to consider the financial ramifications of contracts and standards, prepare valuations and estimates to include in financial statements, develop entries to record monthly costs, produce and audit interim and annual financial statements and reports—to name a few. These are skills and competencies that we learn both in our initial training and development and as we continue to advance in our careers.
As professional accountants, we also have a drive to pursue knowledge when faced with a new transaction or event, which gives us the confidence to broaden the processes, transactions, and reporting that can be applied to other areas. This drive to learn and the related skills and competencies we already have are also necessary for developing the processes to produce sustainability related information and disclosures, which are becoming increasingly relevant and necessary for organizations.
Delving into this non-financial reporting area is an example of our call to action to reimagine the role of the future accountant issued in early 2020 and the opportunities that are available to professional accountants and our profession.
Many of the skills and competencies required to effectively use sustainability standards and frameworks are already in today’s professional accountant’s toolkit. Our background and experience with financial and, frequently, non-financial reporting means we already know how to:
Understand and report information that is transparent, relevant, and meaningful to a user.
Understand and apply appropriate guidance to transactions and reporting.
Determine and use appropriate measures of materiality.
Evaluate impact of guidance to transactions, trends and strategy.
Understand, develop, and execute processes to extract, synthesize and interpret complete and accurate data.
Develop, implement, execute against or evaluate an internal control system necessary to prepare or assure an organization’s information.
Collaborate with other departments.
A professional accountant’s skills and competencies are also underpinned by ethics and integrity, including having an appropriate role and mindset, and are applied to all work that we are engaged in. This means professional accountants can be relied upon to use the same skills and competencies they use as a professional accountant in business or auditor to deliver assured sustainability reporting that best serves the public interest.
Now, this does not mean as a profession we are presently fully equipped to provide sustainability-related services either as a professional accountant in business or auditor. What it does mean is our subject matter knowledge gap that must be closed is much smaller than other professions or than starting from scratch. We need to understand, for example, what represents a carbon emission, or how to measure diversity at the board level or within the workforce, or how to value social and human capital based on the framework being applied. But we should be confident that we already know how to handle that information once we understand it.
There are other skills in the professional accountant’s toolkit, such as pursuing knowledge and developing new subject matter expertise, that can fill this gap further. Consider when a professional accountant successfully moves from one industry to another or explores a new organization as part of a merger or acquisition. Consider the role of a professional accountant in understanding the nature of a new investment that the treasury organization is contemplating. A professional accountant may be required to ensure the appropriate accounting in a new transaction or event. In any of these cases, we, more likely than not, would need to seek knowledge to fill the gap that our previous learning and experience lacks. Delivering sustainability-related services is the same. Filling in these gaps, not starting from scratch.
The need for us to act is here
We need to have confidence in our current skills and competencies and our ability to seek new knowledge. Sustainability is increasingly becoming a mainstream issue in the capital markets and effects organizational value. As professional accountants we need to consider the effects an organization has on the environment, people and economies, and how these effects and the opportunities and risks that come with them relate to enterprise value creation and financial reporting.
Environmental, social and governance practices are also being included in customer and supply chain contracts and require incremental costs for compliance, monitoring and reporting. These costs need to be integrated, if not already, as part of our existing processes. This is another opportunity for accountants to bring our skills to bear and engage on sustainability issues.
Recognizing we still need a global system for reporting sustainability information, we are being called upon to be fluid and agile in our pursuit of knowledge. Professional accountants must seize this opportunity, relying on our accountancy skills and competencies when we are called upon to:
understand the most efficient ways to integrate necessary reporting requirements;
understand the standards and frameworks being applied;
communicate issues that are relevant to the organization;
collaborate internally and externally; and
consider both the internal and external assurance of the information to be reported.
Otherwise, we may miss this opportunity to further demonstrate the value of our profession.
Be confident. Do something different.
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موضوعات متنوعة
موسومة تحت
الثلاثاء, 07 ديسمبر 2021 12:22
الاتحاد الدولي للمحاسبين يرسم الطريق إلى الأمام لتأكيد معلومات الاستدامة
نشر الاتحاد الدولي للمحاسبين (IFAC) اليوم رؤيته الخاصة بتأكيد عالي الجودة لمعلومات الاستدامة
معلومات إضافية
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المحتوى بالإنجليزية
Today, the International Federation of Accountants (IFAC) published its vision for high-quality assurance of sustainability information—calling out best practices identified during its year-long, global engagement campaign related to the State of Play in Sustainability Assurance. This vision addresses the importance of global standards, regulation that supports decision-useful disclosure, and the value of an interconnected approach to sustainability and financial information reporting and assurance.
“In order to be trusted, sustainability disclosure must be subject to high-quality, independent, external assurance,” said IFAC CEO Kevin Dancey. “Sustainability information must take its rightful place in the corporate reporting ecosystem and stakeholder confidence must be on par with financial reporting. Given the announcement of the International Sustainability Standards Board, the publication of a Climate Prototype, and IOSCO’s continued support for the initiative, it’s an appropriate time for regulators and authorities to put sustainability assurance on the agenda, as already proposed in the EU’s Corporate Sustainability Reporting Directive. We urge IFAC member organizations to promote high-quality reporting and assurance through discussions with policymakers, regulators, investors, and other stakeholders.”
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محاسبة و مراجعة
الأحد, 05 ديسمبر 2021 19:21
دور المحاسبين في تعميم الاستدامة في الأعمال
يتطلب تحقيق الاستدامة انتقال التكنولوجيا والابتكار ويمكن أن يؤدي إلى اضطراب. العقلية المتكاملة هي المفتاح.
معلومات إضافية
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المحتوى بالإنجليزية
Achieving sustainability requires technology and innovation to transition and could be disruptive. An integrated mindset is key.
At its October 2021 virtual meeting, IFAC’s Professional Accountants in Business Advisory Group considered how accountants are contributing to value creation and sustainability in their organizations in both the private and public sectors. The report, The Role of Accountants in Mainstreaming Sustainability in Business, summarizes the key insights and learnings from the discussions amongst this global group of business and finance leaders, drawing from their diverse experiences and expertise.
Having an integrated approach to financial and sustainability-related information under the remit of the CFO was a key topic of discussion. This leads to better decisions that deliver long-term value to stakeholders and society, while also ensuring financial returns to investors. The group also explored ways the potential opportunities offered by digital assets, including to improve efficiencies, increase transparency, and spur innovation towards societal goals, could gain legitimacy.
“The need for CFOs and finance functions to contribute strategically as value partners is increasing to advance sustainability,” said Sanjay Rughani, PAIB Advisory Group Chair. “By sharing our learnings as a profession, we can continue to elevate our focus and actions on higher value activities to support and empower more professional accountants to take on increasingly strategic roles.” - البلد الأردن
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محاسبة و مراجعة
الأحد, 21 نوفمبر 2021 15:24
معلومات الاستدامة للشركات الصغيرة: فرصة الممارسين
يفحص هذا التقرير أهمية معلومات الاستدامة المتاحة بسهولة وذات الصلة والموثوقة لتحقيق قرارات مستنيرة بشكل أفضل، وإدارة استراتيجية ومخاطر معززة، وتقديم تقارير أكثر شمولاً وقيمة لأصحاب المصلحة الخارجيين. كما يسلط الضوء على مجموعة من الخدمات الناشئة التي يمكن للممارسين تقديمها لعملائهم، بما في ذلك الخدمات الاستشارية، وإعداد التقارير، ومهام الإجراءات المتفق عليها (AUP)، وخدمات التأكيد.
معلومات إضافية
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المحتوى بالإنجليزية
This report examines the importance of readily available, relevant, and reliable sustainability information for achieving better-informed decisions, enhanced strategic and risk management, and more thorough and valuable reporting to external stakeholders. It also highlights a range of emerging services that practitioners can provide to their clients, including advisory services, reporting, agreed-upon procedures (AUP) engagements, and assurance services.
Small businesses are critical to achieving sustainable outcomes for economies, the environment and society. They can find significant advantages from establishing (or enhancing) processes, systems and controls for identifying, measuring, and analyzing sustainability information. This can include improved efficiencies and performance, as well as differentiation from competitors. Small businesses are also likely to be subject to sustainability-related reporting information requests from a diverse range of stakeholders, including large companies, banks, and suppliers—if they are not already.
This publication was developed with advice and guidance from the IFAC Small and Medium Practices (SMP) Advisory Group and builds on the Advisory Group’s work on practice transformation. - البلد الأردن
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محاسبة و مراجعة
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