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The Institute of Indonesia Chartered Accountants, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) is the national organisation of professional accountants in Indonesia. [ 1 ] [ 2 ] IAI is a founding member of the International Federation of Accountants (IFAC) and the ASEAN Federation of Accountants (AFA).
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
MIA is a member of the International Federation of Accountants (IFAC) [2] and the ASEAN Federation of Accountants (AFA). [3] MIA hosted the 18th World Congress of Accountants from 8–11 November 2010, which was held at the Kuala Lumpur Convention Centre. A record number of 6,000 delegates from 134 countries participated.
The Istituto Affari Internazionali (IAI) (Institute of International Affairs) is an Italian international relations think tank, and non-profit organisation founded in 1965 by Altiero Spinelli. It is ranked among the global top-20 think tanks in the "Foreign Policy and International Relations" and "Defense and National Security" categories ...