The Future of National Accounting Standard Setters

by ACCA, 06 October 2011

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topics:
Accounting and Regulations Law and Compliance

tags:
ACCA auditing best practices IFRS international financial reporting standards standard-setting

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This paper sets out ACCA’s general position on the future of national accounting standards setters in the context of the spread of global standards. It discusses a number of possible roles for them in the future, and considers the relevance of each of these roles based on a survey of nine countries that have adopted IFRS to some extent.

Inside:

Standard setting
Endorsing IFRS
Amending IFRS
Implementation guidance and best practice
Influencing the development of IFRS and stimulating debate
Operations of the national standard setters

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ACCA

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