Die Autorinnen stellen die aktuellen Aktivitäten folgender Institutionen vor: Austrian Financial Reporting and Auditing Committee (AFRAC), European Financial Reporting Advisory Group (EFRAG), Accountancy Europe (AE), Europäische Union (EU), International Accounting Standards Board (IASB), International Federation of Accountants (IFAC) und Financial Accounting Standards Board (FASB).
