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)