The SEC oversees key participants in the
securities world, including stock exchanges, broker-dealers, investment
advisors, mutual funds, and public utility holding companies. The
SEC is concerned primarily with promoting disclosure of important
information, enforcing the securities laws, and protecting investors
who interact with these various organizations and individuals. (
http://www.sec.gov/
)
NASBA is a forum for the 54 U.S. boards of
accountancy. The site has links to each of the member boards.
International Federation of Accountants
http://www.ifac.org
IFAC is an organization of national professional
accountancy organizations that represent accountants employed in
public practice, business and industry, the public sector, and education.
Currently, it has 156 member bodies in 114 countries, representing
2 million accountants. (
http://www.nasba.org/
)
Extensible Business Reporting Language (XBRL)
is a standards-based method, with which users can prepare, publish,
exchange, and analyze financial statements and their information
across all software formats and technologies, including the Internet. (
http://www.xbrl.org/
)
The International Accounting Standards Board is an independent,
privately funded accounting standard setter based in London, UK.
Board Members come from nine countries and have a variety of functional
backgrounds. The Board is committed to developing a single set of
high quality, understandable and enforceable global accounting standards. (
http://www.iasb.org.uk
)
The AICPA homepage includes general information, member matters,
catalogs, conference notices, research links, and news of professional
happenings. (
http://www.aicpa.org/
)
Founded in 1916 as the American Association of University Instructors
in Accounting, its present name was adopted in 1936. The American
Accounting Association promotes worldwide excellence in accounting
education, research and practice. (
http://accounting.rutgers.edu/raw/aaa/
)
The FASB was established to improve standards of financial accounting
and reporting for the guidance and education of the public, including
issuers, auditors, and users of financial information. (
http://www.fasb.org/
)
The IMA is an organization devoted to management accounting and
financial management. The site provides comprehensive information
on programs and services. (
http://www.imanet.org/
)