5.

0 Special Consideration
5.1 Globalization
5.2 Digital accounting developments

5.3 Governance and ethical practice

5.4 Effective communication

5.5 Regulatory requirements and considerations
Title
Accounting trends
Cloud computing
Quantum computing
Blockchain
Cryptocurrency
Artificial Intelligence
Robotics
IFAC Code of Ethics
IFAC NOCLAR
Sustainability Reporting and Integrated Reporting
BoA requirements for compilation services
Virtual currencies
IFRS - Accounting for crypto-assets
Link
https://www.cimaglobal.com/Documents/Thought_leadership_docs/AccountingTrends.pdf
https://en.wikipedia.org/wiki/Cloud_computing
https://en.wikipedia.org/wiki/Quantum_computing
https://en.wikipedia.org/wiki/Blockchain
https://en.wikipedia.org/wiki/Cryptocurrency
https://www.investopedia.com/terms/a/artificial-intelligence-ai.asp
https://en.wikipedia.org/wiki/Robotics
https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf
https://www.ifac.org/system/files/publications/files/NOCLAR-Overview.pdf
https://www.iasplus.com/en/resources/sustainability/sustainability
https://www.pwc.com/ph/en/accounting-buzz/news/accounting-buzz-01-2016.html
http://www.bsp.gov.ph/downloads/Publications/FAQs/VC.pdf
https://www.ey.com/Publication/vwLUAssets/EY-IFRS-Accounting-for-crypto-assets/$File/EY-IFRS-Accounting-for-crypto-assets
Source
CIMA
Wikipedia
Wikipedia
Wikipedia
Wikipedia
Investopedia
Wikipedia
IFAC
IFAC
IASPlus
PwC
BSP
EY