The Future of National Accounting Standard Setters

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.



  • 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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