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National Board of Accountants and Auditors : ウィキペディア英語版
National Board of Accountants and Auditors

The National Board of Accountants and Auditors (NBAA) is an accounting professional and regulatory body operating under the Ministry of Finance and Economic Affairs, the sole body to certify accountants in Tanzania.
It began operating on 15 January 1973.〔(【引用サイトリンク】title=Welcome to the National Board of Accountants and Auditors Website )
==Accounting standards==

All non-government business entities in Tanzania have been required to use International Financial Reporting Standards (IFRS) since 2004, while until May 2010 government business entities were required to use International Public Sector Accounting Standards. As of May 2010, the NBAA clarified that some government-owned entities was now required to use full IFRS and others were allowed to use IFRS for SMEs. When using the IFRS standards, the entities had to use them in full and without modification from the form issued by the International Accounting Standards Board (IASB).〔(【引用サイトリンク】title=Financial Reporting Framework in Tanzania - May 2010 Update )

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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