List of Accountancy Bodies - Accounting Standard-setting Bodies

Accounting Standard-setting Bodies

Accounting standard setting bodies are national or international organisations that have been delegated responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction.

  • International
    • The International Accounting Standards Board issues IFRS
    • The International Federation of Accountants (with its International Public Sector Accounting Standards Board - IPSASB) issues IPSAS for Government/Public entities accounting.
  • Australia
    • Australian Accounting Standards Board
  • Canada
    • CICA's Accounting Standards Board "AcSB"
  • France
    • Autorité des Normes Comptables (ANC) (formerly the Conseil National de la Comptabilité)
  • Germany
    • Accounting Standards Committee of Germany (ASCG, in German: DRSC)
  • India
    • National Advisory Committee on Accounting Standards (NACAS) with the aide and advice of Institute of Chartered Accountants of India
  • Iran
    • Accounting Standards Board
  • Malaysia
    • Malaysian Accounting Standards Board
  • Malta
    • Maltese Accountancy Board
  • New Zealand
    • Accounting Standards Review Board
  • Nigeria
    • Financial Reporting Council of Nigeria
  • Saudi Arabia
    • Saudi Organization for Certified Public Accountants (SOCPA)
  • South Africa
    • South African Institute of Chartered Accountants (SAICA)
  • United Kingdom and Ireland
    • Accounting Standards Board
  • United States
    • Financial Accounting Standards Board (FASB)
    • AICPA Accounting Principles Board (APB)
    • Governmental Accounting Standards Board (GASB)
    • Federal Accounting Standards Advisory Board (FASAB)

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