Glosario técnico contable

Acrónimos

AECA: Asociación Española de Contabilidad y Administración de Empresas

APB: Accounting Principles Board

ASB: Accounting Standards Board

CAAT: Computer Assisted Audit Techniques

CNMV: Comisión Nacional del Mercado de Valores

COSO: Committee of Sponsoring Organizations of the Treadway Commission

CPA: Contador Público Titulado

DSOP: Draft Statement of Principles

EFRAG: European Financial Reporting Advisory Group

FASB: Financial Accounting Standards Board

FEE: Fédération des Experts Comptables Européens

FDM: Fin de Mes

GAAS: Generally Accepted Accounting Standards

GAAP: Generally Accepted Accounting Principles

GAGAS: Generally Accepted Government Audit Standards

IAFEI: International Association of Financial Executives Institutes

IAS: International Accounting Standards

IASB: International Accounting Standards Board

IASC: International Accounting Standards Committee

ICAC: Instituto de Contabilidad y Auditoría de Cuentas

IFAC: International Federation of Accountants

IFAD: International Forum on Accountancy Development

IFRS: International Financial Reporting Standards

IGAE: Intervención General de la Administración del Estado

IMF: International Monetary Fund

INCOSAI: International Congress of Supreme Audit Institutions

INTOSAI: International Organization of Supreme Audit Institutions

IOSCO: International Organization of Securities Commissions

NIC: Normas Internacionales de Contabilidad

SAS: Statements on Auditing Standards

SEC: Securities Exchange Commission

SIC: Standing Interpretations Committee