Aseveraciones Contables

ACRONIMOS O SIGLAS CONTABLES

AICPA: American Institute of Certified Public Accountans - Comité Internacional de prácticas de Auditoria

AECA: Asociación Española de Contabilidad y Administración de Empresas

APB: Accounting Principles Board

ASB: Accounting Standards Board

CAAT: Computer Assisted Audit Techniques

CNMV: Comisión Nacional del Mercado de Valores

COSO: Committee of Sponsoring Organizations of the Treadway Commission

CPA: Contador Público Titulado

DSOP: Draft Statement of Principles

EFRAG: European Financial Reporting Advisory Group

ERM: Enterprise Risk Management

FASB: Financial Accounting Standards Board

FEE: Fédération des Experts Comptables Européens

FDM: Fin de Mes

GAAS: Generally Accepted Accounting Standards

GAAP: Generally Accepted Accounting Principles

GAGAS: Generally Accepted Government Audit Standards

IAFEI: International Association of Financial Executives Institutes

IAS: International Accounting Standards

IASB: International Accounting Standards Board

IAASB - Junta de estándares Internacionales de Auditoría y Aseguramiento

IASC: International Accounting Standards Committee

ISA: International Standards on Auditing

ICAC: Instituto de Contabilidad y Auditoría de Cuentas

IFAC: Internacional Federation of Accountants – Reglamenta la profesión contable

IAPC: Internacional Auditing Practices Committe – Comité permanente del consejo de IFAC.

IFRS: International Financial Reporting Standards

IFAD: International Forum on Accountancy Development

IAS: International Accounting Standards

IGAE: Intervención General de la Administración del Estado

IIA: The Institute Of Internal Auditors - El instituto de auditores internos de colombia

IMF: International Monetary Fund -

INCOSAI: International

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