Financial and performance management

IFAC resources and guidance

Project and Investment Appraisal for Sustainable Value Creation. This guidance was written for all organisations, regardless of their size or structure, private or public, to support the accountancy profession’s facilitation of sustainable organizations, financial markets, and economies by providing guiding principles to manage the complexities of performing a robust project and investment appraisal. Greater rigor in the appraisal and decision process can be achieved by using the principles as a benchmark against which to assess an organisation’s current practice.

Evaluating and Improving Costing in Organizations. This guidance establishes six fundamental principles that can help professional accountants and their organisations to evaluate and improve their approach to costing.