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IFAC Communications Guidelines
Document Formatting Guide
December 2011
IntroductionThis Document Formatting Guide has been developed to ensure the consistency of presentation of IFAC documents, including exposure drafts, consultation papers, and other 8½ x 11 materials. These materials might include practice statements, updates, good practice guidance, standards, policy positions, etc. However, this does not include materials designed by an external designer (e.g., brochures, tri-folds, special reports).
Although this guide is not intended to be a how-to for Microsoft Word, instructions for setting some of the less common options have been included. Please ask if you are uncertain about any settings for which instructions are not provided.
As always, feel free to consult the Publications Associate or the rest of the Communications Department on any formatting issues that are ambiguous or not included in this guide.
IFAC Communications Guidelines—Document Formatting Guide (December 2011)
CONTENTS
Page Setup.................................................................................................................................................. 4
Date Format................................................................................................................................................. 6
Sentence Spacing........................................................................................................................................ 6
Front Cover.................................................................................................................................................. 7
Back Cover.................................................................................................................................................. 7
Inside Front Cover....................................................................................................................................... 8
Front Matter and Order of Sections............................................................................................................11
Table of Contents....................................................................................................................................... 11
Sample Table of Contents.......................................................................................................................... 13
Text Styles................................................................................................................................................. 14
Numbered/Lettered Paragraphs................................................................................................................14
Bullets........................................................................................................................................................ 15
Headers..................................................................................................................................................... 15
Page Numbers........................................................................................................................................... 15
Quotations................................................................................................................................................. 15
Footnotes................................................................................................................................................... 16
Bibliographies............................................................................................................................................ 16
Headings................................................................................................................................................... 16
Tables........................................................................................................................................................ 18
Numbered Lists.......................................................................................................................................... 19
Titles of Publications.................................................................................................................................. 19
Page SetupIn Page Setup, the settings should be:
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IFAC Communications Guidelines—Document Formatting Guide (December 2011)
Margins should be:
Top: 0.75”
Bottom: 1”
Left: 1”
Right: 1”
Gutter: 0”
Orientation: Portrait
Pages: Normal
Apply to: Whole Document
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IFAC Communications Guidelines—Document Formatting Guide (December 2011)
Paper should be:
Size: Letter
Width: 8.5”
Height: 11”
Apply to: Whole Document
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IFAC Communications Guidelines—Document Formatting Guide (December 2011)
Layout should be:
Section start: Continuous
Header: .5”
Footer: .75”
Vertical alignment: Top
Apply to: Whole Document
Date Format Dates should be listed “month day, year”—please do not use only numbers, as this can confuse
people from countries that typically write the day before the month.
Example: Today is November 5, 2010.
Sentence Spacing Sentences should be separated by one space, not two.
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IFAC Communications Document Formatting Guide (December 2011)
Front Cover The front cover should include a 2” blue stripe with the issuing board/committee
It should also include the type of document, month and year of publication, title, and IFAC logo with name.
Sample Front Cover
Back Cover The back cover of all IFAC documents includes the IFAC logo with name and address box.
Logo absolute position: 1.34” to the right of page, 8.97” below page
Name and address box absolute position: 4.79” to the right of page, 8.99” below page
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Not
Act
ual S
ize
Arial 14
Arial 14 italicizedArial 23
Arial 16Arial 14
Logo with name .76H x 2.26W; absolute position 2.75 to the right of page;
9.12 below page
545 Fifth Avenue, 14th Floor, New York, NY 10017T +1 (212) 286-9344 F +1(212) 286-9570www.ifac.org
IFAC Communications Document Formatting Guide (December 2011)
Inside Front Cover
The inside cover of the document should include:
Contact and general information
Boilerplate paragraphs
IFAC’s standard copyright information—whether for EDs/CPs or final documents. Be sure you have the correct, current version―check with Communications.
Request for comments, how to send comments, and the deadline for submissions—only for Exposure Drafts and Consultation Papers.
ISBN number—only for published final documents (including practice statements, updates, good practice guidance, standards, pronouncements, policy positions, etc.).
Copyright for published final documents (as of 12/8/10):Copyright © [Month and Year] by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line: “Copyright © [Month and Year] by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact [email protected] for permission to reproduce, store or transmit this document.” Otherwise, written permission from IFAC is required to reproduce, store or transmit, or to make other similar uses of, this document, except as permitted by law.
ISBN: [this number is assigned by Communications]
Copyright for Exposure Drafts and Consultation Papers (as of 12/8/10):Copyright © [Month and Year] by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work to achieve maximum exposure and feedback provided that each copy bears the following credit line: “Copyright © [Month and Year] by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Permission is granted to make copies of this work to achieve maximum exposure and feedback.”
Copyright for All Other Documents For all other documents (Staff Q&A, etc.) please consult with Communications. If it is a document
that we want people to copy and distribute, we will likely use the ED/CP text.
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IFAC Communications Document Formatting Guide (December 2011)
Sample Inside Front Cover – Exposure Draft
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IFAC Communications Document Formatting Guide (December 2011)
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IFAC Communications Document Formatting Guide (December 2011)
Sample Inside Front Cover – Final Documents
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IFAC Communications Document Formatting Guide (December 2011)
Front Matter and Order of Sections Front matter and sections should be presented in the following order. Page and paragraph
numbering and headers should begin with the Introduction.
○ Preface or Acknowledgements
○ Table of Contents
○ Introduction
○ Body Text
○ Appendices
The preface may be used to discuss why this document was created, the specific role of the document (exposure draft or statement vs. guideline or standard), or to express thanks to those who participated in the project.
Table of ContentsThe table of contents should include entries for all headings to which you have applied the Heading 2 or 3 styles (see page 17), as follows:
CONTENTS title is 10 pt, all caps, bold, centered, and has 12 pt of spacing above, 0 points after, ½ point bottom border
All TOC entries:
o Font: Arial 10 pt
o 14 pt line spacing
o 6 pt of space before
o 0 points after
Level 2 headings left aligned
Level 3 headings left-aligned and indented .25”
If an entry wraps to the next line, indent the second line .25”
To set the dotted line leader tab and the margin tab for the TOC entries, go to the Paragraph menu and click the Tabs button in the lower left-hand corner:
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IFAC Communications Document Formatting Guide (December 2011)
To set the right-aligned dotted line leader tab:
Tab stop position: 5.5”
Default tab stops: 0.5”
Alignment: Right
Leader: 2 (dotted line)
Click Set
To set the right-aligned margin tab:
Tab stop position: 6.5”
Default tab stops: 0.5”
Alignment: Right
Leader: 0 (None)
Click Set
Manually insert one space between the last letter of each entry and the beginning of the dotted line leader.
After the last heading in the TOC, insert an 8 pt font return with a ½ point bottom border.
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IFAC Communications Document Formatting Guide (December 2011)
Sample Table of Contents
IPSAS 29—FINANCIAL INSTRUMENTS:
RECOGNITION AND MEASUREMENT
CONTENTS
Paragraph
Introduction ......................................................................................................................... IN1–IN15
Objective ............................................................................................................................. 1
Scope .................................................................................................................................. 2–8
Definitions ........................................................................................................................... 9–10
Embedded Derivatives ........................................................................................................ 11–15
Recognition and Derecognition ........................................................................................... 16–44
Initial Recognition ......................................................................................................... 16
Derecognition of a Financial Asset ................................................................................ 17–37
Regular Way Purchases and Sales of a Financial Asset .............................................. 40
Derecognition of a Financial Liability ............................................................................ 41–44
Measurement ...................................................................................................................... 45–79
Initial Measurement of Financial Assets and Financial Liabilities .................................. 45–46
Subsequent Measurement of Financial Assets ............................................................. 47–48
Subsequent Measurement of Financial Liabilities ......................................................... 49
Fair Value Considerations ............................................................................................. 50–52
Reclassifications ........................................................................................................... 53–63
Gains and Losses ......................................................................................................... 64–66
Impairment and Uncollectibility of Financial Assets ...................................................... 67–79
Transition ............................................................................................................................ 114–123
Effective Date ...................................................................................................................... 124–126
Appendix A: Application Guidance
Appendix B: Reassessment of Embedded Derivatives
Basis for Conclusions
Illustrative Examples
Implementation Guidance
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IFAC Communications Document Formatting Guide (December 2011)
Comparison with IAS 39
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IFAC Communications Document Formatting Guide (December 2011)
Text Styles“Normal style” text should be as follows:
Arial 10 pt
Line spacing 14 pt
Spacing before 6 pt
Spacing after 0 pt
Justification Full
Widow/orphan control On
All foreign language phrases (that is, in any language but American English) should be italicized.
Examples: gratis; persona non grata; raison d’etre; coup d’etat; al fresco
Numbered/Lettered Paragraphs
Formatting should be Normal style plus:
First level numbers should be left aligned.
Hanging indent should be .38” at each level. If the paragraph number is so long that a hanging indent of .38” is insufficient, the hanging indent should be increased to .76” (e.g., two times .38”) to accommodate the exceptionally long paragraph number; in that case, it must be increased for the entire document.
When numbering, Word will automatically continue the previous list. If you need to restart numbering, click the Restart Numbering button in the Numbering menu.
Use plain text for the numbers, even if the paragraph text is bold.
Example:
1. Text (hanging indent: .38)
(a) Text (indent .38, hanging indent: .38)
(i) Text (indent .76, hanging indent: .38)
a. Text (indent 1.13, hanging indent: .38)
i. Text (indent 1.5, hanging indent: .38)
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1st level number followed by a period 1.
2nd level lowercase letters inside parentheses (a)
3rd level lowercase Roman numeral inside parentheses (i)
4th level lowercase letters followed by a period a.
5th level lowercase Roman numeral followed by a period i.
IFAC Communications Document Formatting Guide (December 2011)
BulletsFormatting should be Normal style plus:
The first level bullets should be left aligned
Hanging indent at .38”
Don’t mix bullets and numbers / letters
Level Symbol Font Size Space before
1st Bullet Symbol 10 pt 6 pt
2nd Hollow bullet Courier New 9 pt 6 pt
3rd and beyond En Dash Times New Roman 12 pt 6 pt
Example:
Text (bullet font: Symbol, Regular, 10 pt) (hanging indent: .38)
○ Text (bullet font: Courier New, Regular, 9 pt) (indent .38, hanging indent: .38)
– Text (dash font: en dash, Times New Roman, Regular, 10 pt) (indent .76, hanging indent: .38)
HeadersFormatting of page Headers should be Normal style plus:
Arial 7 pt
Line spacing 10 pt
Alignment Centered
Spacing after 12 pt
The title of your document should appear as the header on all pages after the Table of Contents.
Page NumbersFormatting of Page Number should be Normal style plus:
Arial 8 pt
Line spacing 12 pt
Alignment Centered
Quotations Formatting of Quotations should be Normal style plus:
Arial 10 pt
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IFAC Communications Document Formatting Guide (December 2011)
Line spacing 12 pt
Alignment Justified
Indent both sides .33”
Note: Quotations should not be in Italics.
FootnotesFormatting of Footnotes should be Normal style plus:
Arial 8 pt
Line spacing 12 pt
Spacing after 3 pt
Top left border 2”
Hanging indent .25”
Alignment Justified
Restart numbering in each section
NOTE: There are periods/full stops in footnotes only after complete sentences, not fragments. For example:
1 For more information on this topic, see ISQC 1, paragraph 3.
2 ISQC 1, paragraph 3
BibliographiesFormatting of Bibliographies should be Normal style plus:
Hanging indent .1”
Headings If a heading is numbered, the number should be plain text, even if the heading text is bold and/or
italic. If two or more headings are “stacked,” there should be 12 points of spacing above the first heading,
and 6 points of space above each subsequent heading. Exception: When a heading, of any level, appears at the top of a page, there should be no space
above it. Exception: For Agenda Papers we start from heading level #2.
Example:
The Best Things IFAC Does (Heading 2)Starting at the Beginning (Heading 3)
First Impressions (Heading 4)
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IFAC Communications Document Formatting Guide (December 2011)
HEADING 1 (DOCUMENT TITLE): NORMAL STYLE PLUS:Arial 14 pt Bold
Line spacing 18 pt
Case Upper
Alignment Centered
Heading 2 (Chapter Headings): Normal Style Plus:Arial 12 pt Bold
Line spacing 16 pt
Space before 12 pt
Case Title
Alignment Left
Heading 3 (Section Headings): Normal Style Plus:Arial 10 pt Bold
Line spacing 14 pt
Space before 12 pt
Case Title
Alignment Left
Heading 4 (Sub-headings): Normal Style Plus:
Arial 10 pt Italics
Line spacing 14 pt
Space before 12 pt
Case Title
Alignment Left
Heading 5 (Sub-headings): Normal Style Plus:
Arial 10 pt
Line spacing 14 pt
Space before 12 pt
Case Title
Alignment Left
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IFAC Communications Document Formatting Guide (December 2011)
Heading 6 (Sub-headings): Normal style plus:
Arial 10 pt
Line spacing 14 pt
Space before 12 pt
Case Sentence
Alignment Left
Heading 7 (Sub-headings): Normal style plus:
Arial 10 pt
Line spacing 14 pt
Space before 12 pt
Case Sentence
Alignment Indented
Tables
These table formatting points are general guidelines only; there is flexibility in formatting tables to best fit the content. Text-dense tables may need different alignment than tables of numbers. This flexibility extends to font size, line spacing, alignment of the table headings and the content, row height, column width, and use of gridlines.
Normal style with 3 pt before and 3 pt after
1 pt line weight
Table headings (top row and left column) bold and title case, left aligned.
Numbered and bulleted lists in tables follow the same rules as those outside of tables.
Text should be justified, unless the columns are so narrow that the spacing of the words is distorted. In this case, the text should be left aligned.
Ideally, tables should not break across pages, However, if a table does break, Repeat Header Rows should be checked in the Layout tab.
Example:
Material Thousands of Units
Iron 5,000
Steel 12,000
Porcelain 9,000
Titanium 2,000
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IFAC Communications Document Formatting Guide (December 2011)
Numbered Lists 6 points before, 0 points after
Use bullets or letters rather than numbers for lists, whenever possible, to avoid confusion with numbered paragraphs
Make sure that the introduction to the numbered list is on the same page as the numbered list itself.
Titles of Publications All titles of publications, both IFAC and other, are to be italicized, wherever they appear within the
text or in footnotes. They should not appear within quotation marks.
Two exceptions: titles of standards/publications in TOCs, and titles on the cover of a document.
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