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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Bibliographic Details
Published inThe Ohio CPA journal Vol. 54; no. 4; p. 44
Main Authors Hagood, Nanette, Stephens, Ray G
Format Journal Article
LanguageEnglish
Published Columbus Ohio Society of Certified Public Accountants 01.08.1995
Subjects
Accountants
Accounting policies
Appointments & personnel changes
Associations
Auditing interpretations
Auditing standards
Audits
Committees
Councils
CPAs
Executives
Financial accounting standards
Financial reporting
Financial statements
Handbooks
International accounting standards
Manycompanies
Nonprofit organizations
Policy making
Professional standards
Regulation of financial institutions
Securities industry
Task forces
Textbooks
Ohio
US
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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.
ISSN:0749-8284