October 2012
Intermediate to advanced
255 pages
6h 26m
English
book
Accounting and Auditing Research and Databases: Practitioner's Desk Reference
by Thomas R. Weirich, Natalie Tatiana Churyk, Thomas C. Pearson
Content preview from Accounting and Auditing Research and Databases: Practitioner's Desk Reference
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Other Regional and National Standard-Setting Bodies and Organizations Influencing IFRS
The IASB relies on other standard-setting bodies and organizations as a source of information to ensure that new IFRSs consider regional and country-specific financial reporting needs. These bodies also help educate constituents regarding new IFRSs. Below is a list of several regional and national bodies:
1. Asian-Oceanian Standard-Setters Group (AOSSG). Promotes the adoption of IFRS and its consistent application; works with the IASB and governments/regulators to improve financial reporting.
2. European Financial Reporting Advisory Group (EFRAG). It “provides advice to the European Commission on all issues relating to the application of IFRS in the EU.”3
3. Group of Latin American Standard Setters (GLASS). A regional group promoting IFRS. Its initial meeting was held in March 2012.
4. G20 Leaders. Consists of 20 finance ministers and central bank governors representing 19 countries plus the European Union and 80 percent of the global gross national product. It examines policy issues related to international financial stability.
5. International Federation of Accountants (IFAC). A global organization for international accountants contributing to and promoting the development, adoption, and implementation of high-quality international standards. It was founded in 1977 and is comprised of professional accountancy organizations. Currently, there are 164 members and associates from 125 different ...
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