AC 600 Managerial Accounting: Accounting Standards Sites

"IMA’s mission is to provide a forum for research, practice development, education, knowledge sharing, and the advocacy of the highest ethical and best business practices in management accounting and finance."

"IFAC’s mission is to serve the public interest by: contributing to the development, adoption and implementation of high-quality international standards and guidance; contributing to the development of strong professional accountancy organizations and accounting firms, and to high-quality practices by professional accountants; promoting the value of professional accountants worldwide; speaking out on public interest issues where the accountancy profession’s expertise is most relevant."

"Access standards and statements that the AICPA develops, issues and enforces"

"To assist federal entities and others in selecting the most appropriate source of guidance to use in preparing, auditing, and understanding the FASAB accounting and financial reporting requirements for general purpose federal financial reports, FASAB has simplified the organization of its guidance into two types of information source—authoritative and other."

GASB's mission is to "To establish and improve standards of state and local governmental accounting and financial reporting that will:
Result in useful information for users of financial reports, and
Guide and educate the public, including issuers, auditors, and users of those financial reports.

"The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection."

"The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation."

"The IFRS Foundation is an independent, not-for-profit private sector organisation working in the public interest. Its principal objectives are:

to develop a single set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) through its standard-setting body, the IASB;
to promote the use and rigorous application of those standards;
to take account of the financial reporting needs of emerging economies and small and medium-sized entities (SMEs); and
to promote and facilitate adoption of International Financial Reporting Standards (IFRSs), being the standards and interpretations issued by the IASB, through the convergence of national accounting standards and IFRSs."