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Accounting Standards Board (Canada)
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Accounting Standards Board (Canada) : ウィキペディア英語版
Accounting Standards Board (Canada)

== About the AcSB ==
The Accounting Standards Board (AcSB) establishes accounting standards for use by private enterprises and private sector not-for-profit organizations. The AcSB contributes to the development of International Financial Reporting Standards (IFRSs) by participating in consultations and activities of the International Accounting Standards Board (IASB) to ensure Canadian publicly accountable entities’ financial reporting needs are considered.
The Accounting Standards Oversight Council (AcSOC) oversees the activities of the AcSB and the Public Sector Accounting Board. The Council ensures the Boards follow its rigorous due process.〔(【引用サイトリンク】url=http://www.frascanada.ca/accounting-standards-board/what-we-do/due-process/index.aspx )〕 AcSOC also appoints Board members and provides input on strategy and priorities. AcSOC also assesses and reports to the public on the performance of the Boards.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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