A guide to standard-setting bodies
Many organizations are involved in various ways with the process for establishing standards and providing guidance to accountants. The process has become more formalized and more complex as the accounting profession has attempted to deal with its changing environment. The roles and relationships of...
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Published in | The Ohio CPA journal Vol. 54; no. 4; p. 44 |
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Main Authors | , |
Format | Journal Article |
Language | English |
Published |
Columbus
Ohio Society of Certified Public Accountants
01.08.1995
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Subjects | |
Online Access | Get full text |
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Summary: | Many organizations are involved in various ways with the process for establishing standards and providing guidance to accountants. The process has become more formalized and more complex as the accounting profession has attempted to deal with its changing environment. The roles and relationships of the accounting organizations involved in the various parts of the process are categorized as: 1. Funding and advising the standard-setting process. 2. Standard setters for business enterprises and not-for-profit organizations. 3. standards setters for governmental organizations. 4. Standards for audits, reviews and compilations. 5. Standards and regulation of practice. |
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ISSN: | 0749-8284 |