The Chartered Institute of Management Accountants (CIMA) and the American Institute of Certified Public Accountants (AICPA) have published for consultation a set of global management accounting principles: see here. Three major principles are included: preparing relevant information, modelling value creation and communicating with impact. These are considered in the context of 12 main practice areas including budgeting, regulatory adherence and compliance, strategic tax management and risk management.
Monday, 10 February 2014
Global Management Accounting Principles - draft published by CIMA and AICPA
The Chartered Institute of Management Accountants (CIMA) and the American Institute of Certified Public Accountants (AICPA) have published for consultation a set of global management accounting principles: see here. Three major principles are included: preparing relevant information, modelling value creation and communicating with impact. These are considered in the context of 12 main practice areas including budgeting, regulatory adherence and compliance, strategic tax management and risk management.
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