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French Standard Setting group
CNC (58 members) makes recomendations. CRC (15) coverts those recomendations into regulations. They will both become the ANC.
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The "Plan"
French accounting objectives and principles. Rule for everything. Mandatory.
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Accounting profession influence in France
Some
-
Users/preparers influence in France
No
-
Organized labor influence in france
some
-
-
ministry/commercial law influence in france
yes
-
stock market influence in france
no
-
security commission influence in france
no
-
accounting profession influence in germany
some
-
users/preparers influence in germany
some
-
organized labor influence in germany
no
-
tax influence in germany
yes
-
ministry/commercial law influence in germany
yes
-
stock market influence in germany
no
-
securities commission influence in germany
no
-
czech accounting profession influence
some
-
czech users/preparers influence
no
-
czech organized labor influence
no
-
-
ministry/commercial law czech influence
yes
-
stock market influence in czech
no
-
securities commission influence in czech
no
-
japan accounting profession influence
yes
-
netherlands accounting profession influence
yes
-
uk accounting profession influence
yes
-
india accounting profession influence
yes
-
us accounting profession influence
yes
-
mexico accounting profession influence
yes
-
china accounting profession influence
yes
-
japan users/preparers influence
yes
-
netherlands users/preparers influence
yes
-
uk users/preparers influence
yes/some
-
india users/preparers influence
some
-
us users/preparers influence
yes
-
mexico users/preparers influence
yes/some
-
china users/preparers influence
maybe
-
organized labor japan influence
no
-
netherlands organized labor influence
no
-
uk organized labor influence
no
-
india organized labor influence
no
-
us organized labor influence
no
-
mexico organized labor influence
no
-
china organized labor influence
no
-
-
netherlands tax influence
no
-
-
-
-
-
-
japan ministry/commercial law influence
yes
-
netherlands ministry/commercial law influence
some
-
uk ministry/commercial law influence
some
-
india ministry/commercial law influence
some
-
us ministry/commercial law influence
no
-
mexico ministry/commercial law influence
little
-
china ministry/commercial law influence
yes
-
japan stock market influence
some
-
netherlands stock market influence
no
-
uk stock market influence
yes
-
india stock market influence
some
-
us stock market influence
yes
-
mexico stock market influence
some
-
china stock market influence
some
-
japan securities commission influence
yes
-
netherlands securities commission influence
no
-
uk securities commission influence
no
-
india securities commission influence
some
-
us securities commission influence
yes
-
mexico securities commission influence
some
-
china securities commission influence
some
-
French audit oversight
High Council of External Auditors
-
Germany audit oversight
Auditor Oversight commission (AOC)
-
Japan audit oversight
Certified Public Accountant and Auditing Oversight Board (CPA&AOB)
-
Czech audit oversight
Audit Public Oversight council (APOC)
-
Netherlands audit oversight
NIvRA
-
-
-
Commercial law of France
Code de Commerce
-
Stock market regulators of France
AMF
-
French body of accountants
OEC
-
French body of auditors
CNCC
-
France: responsible for enforcement of accounting standards for listed companies
AMF
-
France: responsible for setting audit standards
CNCC comitiee
-
France: supervising/enforcement of audits
High Council of External Auditors
-
Germany code or common?
Code - shifting towards fair presentation
-
German standards setting body
GASB (private sector)
-
German accounting enforcement
FREP (private body) - companies have to voluntarily correct
-
German auditing standards setting
Chamber of Accountants
-
-
Czech accounting standards setting body?
Ministry of Finance - Accountancy Act
-
Czech accounting standards enforcement
Ministry of Finance
-
Czech auditing standards
Chamber of Auditors (private sector)
-
Czech audit oversight
Audit Public Oversight Council (part of the Chamber of Accountants) (private sector) (APOC)
-
Japan 3 laws
Company Law, Securities and Exchange Law, Corporate Income Tax Law
-
Japan accounting standards setting body
ASB of Japan (private sector) (ASBJ)
-
Japan audit standards setting body
BAC (public sector)
-
Netherlands - law?
Code, but always fair presentation
-
Netherlands accounting standards setting body
DASB (private sector)
-
Netherlands accounting standards enforcement
Enterprise chamber (accounting court)
-
Netherlands audit standard setting
NIvRA (self regulated)
-
Netherlands audit oversight
AMF - Audit Firm Oversight Division
-
UK accounting standards setting body
ASB
-
UK accounting standards enforcement
Financial Reporting Review Panel (FRRP)
-
UK audit standards setting
Auditing Practices Board (APB)
-
UK audit oversight
Professional Oversight Board (POB)
-
UK Accounting what sector?
All private sector under the Financial Reporting Council (FRC)
-
India accounting standards setting body
ASB
-
India accounting standards enforcement
Institute of chartered Accountants of India (ICAI) (private)
-
India audit standards setting
A&AS
-
India audit oversight
No real enforcement, rely on auditors and ICAI
-
US accounting standards setting body
FASB (private sector)
-
US accounting standards enforcement
SEC
-
US audit standards setting
PCAOB
-
-
Mexico accounting standards setting body
CINIF (private sector, power underpined by government)
-
Mexico accounting enforcement
No true enforcement
-
Mexico audit standards setting
Mexican Institute of Public Accountants (MIPA) (private sector)
-
Mexican audit oversight
No true enforcement
-
China accounting standards setting
State Council - Ministry of Finance - CASC develops Chinese GAAP (ASBE)
-
China accounting enforcement
Ministry of Finance
-
China auditing standard setting
CICPA
-
China audit oversight
CICPA
-
China stock exchange oversight
CSCR
-
Development factors
Source of finance, legal system, taxation, political and economic ties, inflation, level of economic development, educational level, and culture.
-
Mueller's classifications
Macroeconomic, microeconomic, independent discipline, uniform
-
Accounting in Czech influenced by what 3 things?
Commericial Code, Accountancy Act, and Ministry of Finance
-
Unique French accounting
Bankruptcy report is required, social report, environmental report.
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