影響公認會計準則的組織機構
1.Public Company Accounting Oversight Board (PCAOB)
1.美國公眾公司會計監督委員會
-Created by the Sarbanes-Oxley Act
-根據奧克斯利法案建立
-Regulates the accounting profession and has powers to
determine the standards that auditors must follow
-系統管理會計專業，有權規定審計員必須遵守的技術標準
2.Financial Accounting Standards Board (FASB)
2.美國財務會計準則委員會
-Most important body for developing and issuing rules one
accounting practice
-建立並發布會計實踐準則的最主要機構
-Issues Statements of Financial Accounting Standards
(SFAS)
-發布美國財務會計準則
3.American Institute of Certified Public Accountants
(AICPA)
3.美國註冊會計師協會
-Professional association of certified public accountants
-註冊公告會計師的職業化社團
-Influences accounting practice through activities of
senior technical committees
-通過高級技術委員會的活動影響會計實踐
Organizations That Influence GAAP (cont’d)
1.International Accounting Standards Board (IASB)
1.國際會計準則委員會
-An independent board, cooperating with national
accounting standard setters, to develop high quality,
understandable, and enforceable global accounting
standards
-完全獨立的委員會，與各國家會計準則制定者合作，建立高質量，易理解，可實施的全球會計準則
-Has published over 40 standards in a series of
international pronouncements
-已在壹系列國際宣言中發布超過40條會計準則
2.Internal Revenue Service (IRS)
2.美國國稅局
-Branch of the Department of Treasury
-財政部的下屬機構
-Administers the Internal Revenue Code enacted by
Congress
-管理國會制定的國內稅收法規實施
-Interprets and enforces U.S. tax laws governing the
assessment and collection of revenues from income taxes
-解釋並強制執行美國稅法中有關股價和所得稅征收的內容
3.Securities and Exchange Commission (SEC)
3.美國證監會
-Federal agency set up to protect the public by
regulating the issuing, buying, and selling of stocks and
bonds
-通過系統管理股票和債券的發布，買賣保護公眾權利的美國聯邦機構
-Has legal power to set and enforce accounting policies
for companies whose securities are offered for sale to
the general public
-根據法律有權制定並強制執行會計政策以管理向大眾出售有價證券的公司
4.Governmental Accounting Standards Board (GASB)
4.美國政府會計準則委員會
-Established under same governing body as Financial
-建立在同屬監管機構的財政部之下
Accounting Standards Board (FASB)
美國財務會計準則委員會
-Responsible for issuing accounting standards for state
and local governments
-負責代表聯邦政府和國家政府發布會計準則