Badan yang Mengatur Standar Akuntansi dan Pasar Modal

Berikut ini adalah badan-badan yang mengatur standar akuntansi dan pasar modal di berbagai negara :

1. Indonesia

· Ikatan Akuntan Indonesia

· Institut Akuntan Publik Indonesia

· Badan Pengawas Pasar Modal dan Lembaga Keuangan

2. Amerika Serikat

· American Institute of Certified Public Accountants

· Financial Accounting Standards Board

· Governmental Accounting Standards Board

· Federal Accounting Standards Advisory Board

· Securities and Exchange Commission

3. Inggris

· Institute of Chartered Accountants in England & Wales (ICAEW)

· Institute of Chartered Accountants of Scotland (ICAS)

· Association of Chartered Certified Accountants (ACCA)

· Chartered Institute of Management Accountants (CIMA)

· Chartered Institute of Public Finance Accountants (CIPFA)

· Association of International Accountants (AIA), a UK Registered Auditor is being consulted for Standard setting

· Association of Accounting Technicians (AAT)

4. Republik Irlandia

· Institute of Chartered Accountants in Ireland

5. Kanada

                   · Accounting Standards Board “AcSB”