المحور الثاني: الهيئات المسؤولة عن إصدار المعايير المحاسبية الدولية

IAPC:International Auditing Practices Committee

IAS:International Accounting Standards

IASC:Interantional Accounting Standards Committee

IFAC:International Federation of ACcountants

IFRIC:Financial Reporting Interpretations Committee

IFRS:International Financial Reporting Standards

SIC:Standing International Committee