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Project and Investment Appraisal for Sustainable Value Creation

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IFAC Board

Exposure Draft
November 2012 Comments due: February 28, 2013

Professional Accountants in Business International Good Practice Guidance

Project and Investment Appraisal for Sustainable Value Creation

IFAC’s mission is to serve the public interest by: contributing to the development of high-quality standards and guidance; facilitating the adoption and implementation of high-quality standards and guidance; contributing to the development of strong professional accountancy organizations and accounting firms and to high-quality practices by professional accountants, and promoting the value of professional accountants worldwide; and speaking out on public interest issues. The PAIB Committee serves IFAC member bodies and professional accountants worldwide who work in commerce, industry, financial services, education, and the public and not-for-profit sectors. Its aim is to promote and contribute to the value of professional accountants in business. To achieve this objective, its activities focus on:   increasing awareness of the important roles professional accountants play in creating, enabling, preserving, and reporting value for organizations and their stakeholders; and supporting member organizations in enhancing the competence of their members through development and sharing of good practices and ideas.

Copyright © November 2012 by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please see page 30.

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IFAC’s International Good Practice Guidance (IGPG) covers management accounting and financial management, as well as broader topics in which professional accountants in business, sometimes in conjunction with professionals from other disciplines, are likely to engage. By setting out principles for each topic, the documents create a contextual background for the

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