Rechnungslegungskomitees und Standard-Setter | |
International Accounting Standards Board (IASB) | |
Deutsches Rechnungslegungs Standards Committee (DRSC) | |
Austrian Financial Reporting and Auditing Committee (AFRAC) | |
Europäische Kommission und Accounting Regulatory Committee (ARC) | ec.europa.eu/internal_market/accounting/index_de.htm |
European Roundtable on Consistent Application of IFRS | ec.europa.eu/internal_market/accounting/index_de.htm |
European Financial Reporting Advisory Group (EFRAG) | |
US-Financial Accounting Standards Board (FASB) | |
IFRS-Enforcementstellen und Aufsichtsbehörden | |
European Securities and Markets Authority | |
Deutsche Bundesanstalt für Finanzdienstleistungsaufsicht | |
Österreichische Finanzmarktaufsicht | |
UK-Financial Reporting Council and Review Panel | |
US-Securities and Exchange Commission (SEC) | |
US-Public Company Accounting Oversight Board | |
IFRS-Informationen der Big Four-Gesellschaften | |
PricewaterhouseCoopers | |
KPMG | |
Ernst&Young | |
Deloitte |