A-Z of National Standards and Setters arranged by country

See also

International Directory of Essential Accountancy Abbreviations.

International Standards and Standard Setting Bodies e.g.. International Federation of Accountants (IFAC) and International Accounting Standards Board (IASB)

Sources for IASs and IFRSs - an IAS/IFRS by IAS/IFRS guide

International Accountancy Organisations

Regional Accountancy Organisations and Networks e.g.. Fédération des Experts Comptables Européens (FEE)

Argentina

Federación Argentina de Consejos Profesionales de Ciencias (FACPCE) - also known as the Argentine Federation of Professional Councils. Issuers of approved accounting standards in Argentina. No english language version of the website available.

Australia

Australian Accounting Standards Board (AASB) - includes the full text of all AASB Accounting Standards (AASBs) and Australian Accounting Standards (AASs). The AASB is responsible for developing and issuing AASB Accounting Standards (AASBs) and the "care and maintenance" of the existing body of Standards, which include both AASBs and Australian Accounting Standards (AASs). AASs will be phased out over time.

Australian Auditing and Assurance Standards Board (AuASB)

Brazil

Conselho Federal de Contabilidade, Brazil (CFC) - regulatory body for the CFC Rules, one of two accounting frameworks in Brazil.

Canada

Accounting Standards Board, Canada (AcSB)

Accounting Standards Oversight Council, Canada (AcSOC) - also known as the Conseil de surveillance de la normalisation comptable (CSNC). The role of the Accounting Standards Oversight Council is best outlined by the Canadian Institute of Chartered Accountants (CICA) who created the body in 2000 'to serve the public interest by overseeing and providing input to the activities of the Accounting Standards Board (AcSB)'.

Chile

Colegio de Contadores de Chile - official website of the Chilean Accountants Association, issuers of Chilean Accounting Standards.

China

Chinese Accounting and Auditing Standards (Hua-Ander) - unofficial source of Chinese Accounting and Auditing Standards from Hua-Ander, a firm of Certified Public Accountants based in Beijing.

Denmark

Danish Accounting Standards Committee (DASC) - also known as the Foreningen af Statsautoriserede Revisorer (FSR). Issuing body for Danish accounting standards, which are are mandatory for listed companies.

France

Conseil national de la comptabilité (CNC) - official website of the National Accounting Board, the French body responsible for issuing the Plan Comptable Général (National Accounting Code) which sets out the prescribed format of accounts in France. The website includes a range of information in French, including a summary of the Plan Comptable Général in English or French.

European Comparison: UK-France (Deloitte and Touche) includes an introduction to standard setting in the UK and France, a comparison of the formats of financial statements, twenty-one chapters looking at the primary differences in accounting policies, and four appendices. The appendices include English-French and French-English glossaries, and a collection of example financial statements (French consolidated balance sheets, French balance sheets, French profit and loss account, French consolidated profit and loss account, French profit and loss, French consolidated cash flow statement - all with literal english translations). Available in PDF format, 155p.

Germany

German Accounting Standards Committee (GASC) - official website of the German Accounting Standards Committee (GASC) also known as the Deutsches Rechnungslegungs Standards Committee (DRSC), available in English and German language versions.

European Comparison: UK and Germany (Deloitte and Touche) - according to Deloitte and Touche this book 'reflects accounting practices followed and standards that were issued prior to 30 November 2000' setting out the main differences between UK and German accounting practices, with particular relevenace to anyone with the 'need to understand reporting in both jurisdictions and how financial statements may differ because of different reporting rules'. Available as a 135 page PDF download.

Gibraltar

Gibraltar Society of Chartered and Certified Accountancy Bodies (GSCandCAB) - official website of the Society which information on Gibraltar Accounting Standards.

Hong Kong

Hong Kong (Deloitte Touche Tohmatsu Hong Kong) - information rich page about accounting standards and practice in Hong Kong, including Hong Kong GAAP.

India

Accounting Standards Board, India (ASB) - listing and full text of the standards, alongside a table providing the 'Status of the Accounting Standards' and other useful documents.

Israel

Israeli Accounting Standards Board (IASB) - dual language website (English/Hebrew) for the Israeli body responsible for setting local accounting standards.

Japan

Accounting News in Japan - independent website with information on Japanese Accounting Standards and Japanese GAAP

Financial Accounting Standards Foundation - Accounting Standards Board (Japan) - established in July 2001, the ASB is the body expected to have responsibility for the development of accounting standards in Japan, whilst the FASF is expected to assume an oversight role regarding ASB activities

Korea

Korean Accounting Standards Board - standard setting body for Korean accounting standards. Currently only available in Korean.

Malaysia

Malaysian Accounting Standards Board (MASB) - an English language version of their website, with information on their standards.

Nepal

Institute of Chartered Accountants of Nepal (ICAN) - includes the full text of exposure drafts of standards from the Accounting Standards Committee and Auditing Standards Committee (Nepal Standards on Auditing).

Netherlands

Netherlands Accounting Standards Board - official website of the De Raad voor de Jaarverslaggeving, only available in a Dutch language version.

New Zealand

New Zealand Accounting Standards - information on New Zealand Accounting Standards, Financial Reporting Standards and GAAP from ICANZ

Norway

Norsk RegnskapsStiftelse (NRS) - official website of the Norsk RegnskapsStiftelse, issuers of Norwegian accounting standards.

Singapore

Accounting Standards (Singapore) - technical page on the ICPAS website, listing accounting standards issued by the Institute of Certified Public Accountants of Singapore.

South Africa

South African Accounting Standards Board (ASB) - responsible for setting standards and guidelines for financial statements as required by section 216 (a) of the Constitution of South Africa.

Spain

Official Institute of Accounting and Audit, Spain (ICAC) - also known as the Instituto de Contabilidad y Auditoría de Cuentas. Issuers of accounting standards in Spain. Website available in Spanish language only.

Sweden

Swedish Accounting Standards Board - official website of the Redovisningsr?det, only available in a Swedish language version.

Switzerland

Swiss GAAP-FER - official website of the Foundation for Accounting and Reporting with information on their Accounting and Reporting Recommendations (ARR). Officially known as the Fachkommission für Empfehlungen zur Rechnungslegung (FER). The website is now only available in French and German language versions.

United Kingdom

See our separate listing of UK Standard Setters

United States of America

American Institute of Certified Public Accountants (AICPA)

Federal Accounting Standards Advisory Board - includes the full text of standards and concepts.

Financial Accounting Standards Board - includes Summaries and Status of all FASB Statements, the full text of Exposure Drafts and a dedicated section to the Emerging Issues Task Force with a listing giving a description and status for each current issue.

Governmental Accounting Standards Board

US Securities and Exchange Commission (SEC)