② The International Federation of Accountants (IFAC) 國(guó)際會(huì)計(jì)師聯(lián)合會(huì)

?     IFAC is a global accountancy body

?     It’s membership is made up of 170 accounting bodies throughout the world, including ACCA 成員非個(gè)人，而是世界各國(guó)的會(huì)計(jì)師職業(yè)團(tuán)體

?     IFAC aims to ensure that accountants throughout the world operate to a consistently high standard 發(fā)展和提高世界范圍的會(huì)計(jì)專業(yè)，促進(jìn)國(guó)際范圍內(nèi)的會(huì)計(jì)協(xié)調(diào)

?     IFAC issues a code of ethics 職業(yè)道德 and also issues international auditing standards 國(guó)際審計(jì)準(zhǔn)則

③ National accounting standards bodies 國(guó)家會(huì)計(jì)準(zhǔn)則機(jī)構(gòu)

?     National accounting standards bodies set accounting standards for use within particular countries

?     In the UK, the Financial Reporting Council (FRC) 財(cái)務(wù)報(bào)告委員會(huì) issues accounting standards for UK companies

?     It should be noted that these do not apply to listed companies in the UK, as they must adopt IFRS

④ Stock Exchange Commission (SEC) 證券交易委員會(huì)

?     Stock exchanges set requirements relating to the provision of financial and other information by companies whose securities are listed on their exchanges 上市公司

?     In the US, the Stock Exchange Commission (SEC) oversees the reporting requirements of all companies listed on US stock markets 上市公司

⑤ Public oversight boards (POB) 公共監(jiān)督委員會(huì)

?     Public oversight boards monitor and review the activities of the accounting profession.

?     In some countries they are government bodies, while in others they are private sector.

雙雙老師敲黑板

此處是選擇題高頻考點(diǎn)，大家需要區(qū)分這幾大機(jī)構(gòu)，記憶每個(gè)機(jī)構(gòu)的關(guān)鍵詞：

①  IASB 國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)，發(fā)布IFRS

②  IFAC 國(guó)際會(huì)計(jì)師聯(lián)合會(huì)，發(fā)布職業(yè)道德和國(guó)際審計(jì)準(zhǔn)則

③ National accounting standards bodies 國(guó)家會(huì)計(jì)準(zhǔn)則機(jī)構(gòu)，發(fā)布每個(gè)國(guó)家自己的會(huì)計(jì)準(zhǔn)則

④  Stock Exchange Commission (SEC) 證券交易委員會(huì)，監(jiān)督上市公司

⑤ Public oversight boards (POB) 公共監(jiān)督委員會(huì)，監(jiān)督和審查會(huì)計(jì)專業(yè)的活動(dòng)