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The Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy. Also, the AASB contributes to the development of global financial reporting standards and facilitates the participation ...
The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets out the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, Institute of Chartered Accountants or Institute of Public Accountants must comply.
The International Federation of Accountants (with its International Public Sector Accounting Standards Board - IPSASB) issues IPSAS for Government/Public entities accounting. The IFRS Foundation; Albania. Albanian National Accounting Council; Australia. Australian Accounting Standards Board; Bhutan Accounting and Auditing Standard Board of ...
The IPA has the same Australian legislative recognition as the other two Australian accounting bodies, CPA Australia (CPA) and the Chartered Accountants Australia and New Zealand (CA ANZ). [1] In particular, the three accounting bodies are defined as "professional accounting bodies" in the Corporations Act 2001.
AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...
Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...
Australian accountants (2 C, ... Accounting Professional & Ethical Standards Board; Australian Accounting Standards Board; C. Chartered Accountants Australia and New ...
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.