Worldwide Organisations

Basel Committee on Banking Regulations and Supervisory Practices
Guidance on bank accounting plus regular surveys of accounting and disclosure practices

International Accounting Standards Board (IASB)
IASs, IFRSs and interpretations

International Federation of Accountants (IFAC)
International Standards on Auditing (ISAs) and International Public Sector Accounting Standards (IPSAS) - plus links to all the national accountancy institutes

International Federation of Stock Exchanges

International Monetary Fund
Reports on the international financial architecture

International Organization of Securities Commissions (IOSCO)
Technical committee report on IASs plus other IOSCO pronouncements

International Valuation Standards Committee (IVSC)
International Valuation Standards for financial reporting purposes

Islamic Banking: Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)

IStaR
Detailed reports of meetings of the IASB

United Nations ISAR Group (ISAR)
United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

World Bank
Country reports on the observance of standards and codes (ROSC) which compare national standards with international standards and national practice with national standards. The topics covered include accounting and auditing and corporate governance.

World Trade Organization
Links to proposals on accounting services

European Organisations

Committee of European Securities Regulators (CESR)
Advises the European Commission on securities policy issues - has an expert group on accounting. Formerly the Forum of European Securities Commissions (FESCO)

European Commission
DG XV Financial Reporting and Company Law - accounting directives and harmonisation strategy

European Financial Reporting Advisory Group (EFRAG)
The technical level of the EU endorsement process for IFRS/IAS

European Accounting Association

European Federation of Accountants
Fédération des Experts Comptables Européens (FEE) publishes guidance and surveys on financial reporting

Partners for Financial Stability
EWMI and USAID projects in the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia.

South Eastern European Partnership on Accountancy Development
Regional accountancy reform initiative in South Eastern Europe - sponsored by the OECD, USAID and the EU Stability Pact for SEE

National Standard Setting Bodies

Australia: Accounting Standards Board

Canada: Accounting Standards Board

China
Hong Kong Society of Accountants links to accounting and auditing developments in China. Click on "Mainland Affairs" and then "PRC Accounting and Auditing Related Issues"

Denmark: Institute of State-authorised Public Accountants
Foreningen af Statsautoriserede Revisorer (FSR)

France: Conseil Nationale de la Comptabilité (CNC)
Mainly in French; information about the general accounting plan (PNC) in English

Germany: Accounting Standards Committee
DRSC - Deutsches Rechnungslegungs Standards Committee

Hong Kong Society of Accountants

India: Accounting Standards Board

Israel: Accounting Standards Board

Japan: Accounting Standards Board

Japanese Institute of Certified Public Accountants (JICPA)

Malaysian Accounting Standards Board (MASB)

Netherlands: Council for Annual Reporting
Raad voor de Jaarverslaggeving

New Zealand: Financial Reporting Standards Board

Norway: Accounting Standards Board
Regnskapsstiftelsen - in Norwegian

Singapore: Institute of Certified Public Accountants of Singapore

South Africa: Accounting Practices Board

Spain: Instituto de Contabilidad y Auditoria du Cuentas (ICAC)

Swedish Accounting Council
Redovisningsradet - in Swedish

Switzerland: Foundation for Accounting and Reporting Requirements

United Kingdom: Accounting Standards Board

USA: American Institute of Certified Public Accountants
Accounting Standards Executive Committee (AcSEC)

USA: Financial Accounting Standards Board (FASB)

USA: Securities and Exchange Commission (SEC)

Other

Global Reporting Initiative (GRI)
An international effort to create a common framework for voluntary reporting of the economic, environmental and social impact of organisations

Institute of Chartered Accountants in England and Wales - Library
The most extensive accountancy links pages in the world - links to both UK and worldwide sources

International Accounting Section, American Accounting Association

International Association for Accounting Education and Research
Promotes excellence in accounting education and research on a worldwide basis and seeks to maximise the contribution of accounting academics to the development and maintenance of high quality, globally recognised standards of accounting practice