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Most countries that have adopted the International Standards on Auditing (ISAs) still retain the national auditing standards setting body to enact the international standards in their country. International International Auditing and Assurance Standards Board [19] (IAASB) of the International Federation of Accountants (IFAC).
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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.
The Association of International Accountants (AIA) is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide.
The ISAR Group of Experts produces a number of research and voluntary guidance documents. Each year, UNCTAD publishes ISAR's latest research papers in the annual review International Accounting and Reporting Issues. The work of ISAR is freely available for download from the UNCTAD website. The research and guidance documents are also widely ...
The Global Accounting Alliance (GAA) is an international coalition of accounting organisations that was formed in 2006.. The GAA aims to promote standards of quality professional services, support their members, and share information and collaborate on international accounting issues.
The International Auditing and Assurance Standards Board or IAASB is an independent standard-setting board that develops the International Standards on Auditing.IAASB issues International Standards on Auditing covering various services offered by professional accountants worldwide like auditing, review, other assurance, quality control, and related services.
The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-setters in developing national standards. [3]