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  2. Sindicatura General de la Nación - Wikipedia

    en.wikipedia.org/wiki/Sindicatura_General_de_la...

    As specified on Law 24,156: [5] a) Dictate and apply internal control standards, which must be coordinated with the General Audit Office of the Nation; b) Issue and supervise the application, by the corresponding units, of the internal audit standards; c) Carry out or coordinate the performance by professional studies of independent auditors, of financial, legal and management audits, special ...

  3. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    Accounting standards are based on French GAAP for the private sector, IFRS and IPSAS. Standards are issued by the Conseil de normalisation des comptes publics (Advisory council on public sector accounting standards). Gambia – In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS.

  4. List of accountancy bodies - Wikipedia

    en.wikipedia.org/wiki/List_of_accountancy_bodies

    Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta ...

  5. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.

  6. International Federation of Accountants - Wikipedia

    en.wikipedia.org/wiki/International_Federation...

    The International Auditing and Assurance Standards Board or IAASB is an independent standard-setting board that develops the International Standards on Auditing.IAASB issues International Standards on Auditing covering various services offered by professional accountants worldwide like auditing, review, other assurance, quality control, and related services.

  7. Instituto Argentino de Normalización y Certificación - Wikipedia

    en.wikipedia.org/wiki/Instituto_Argentino_de...

    The Argentine Normalization and Certification Institute (Spanish: Instituto Argentino de Normalización y Certificación, IRAM) is the International Organization for Standardization (ISO) member body for Argentina.

  8. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...

  9. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...