Links
Accounting and Auditing
International Accounting Standards
- International Accounting Standards Board – http://www.iasb.org/
International Auditing Standards
- International Federation of Accountants – http://www.ifac.org/
Country Specific
Australia
- CPA Australia - http://www.cpaaustralia.com.au/
- National Institute of Accountants in Australia - http://www.nia.org.au/
- The Institute of Chartered Accountants in Australia - http://www.charteredaccountants.com.au/
Canada
- The Canadian Institute of Chartered Accountants - http://www.cica.ca/
Colombia
- Instituto Nacional de Contadores Públicos de Colombia - http://www.incp.org.co/
France
- Conseil Supérieur de l'Ordre des Experts-Comptables - http://www.experts-comptables.fr/
Germany
- Institut der Wirtschaftsprüfer in Deutschland eV - http://www.idw.de/
Ghana
- Institute of Chartered Accountants – Ghana - http://www.icagh.com/
Hong Kong
- Hong Kong Institute of Certified Public Accountants - http://www.hkicpa.org.hk/
India
- Institute of Chartered Accountants of India - http://www.icai.org/
Japan
- Japan Institute of Certified Public Accountants - http://www.hp.jicpa.or.jp/english
Kenya
- Institute of Certified Public Accountants of Kenya - http://www.icpak.com/
Korea
- Korea Institute of Certified Public Accountants - http://www.kicpa.or.kr/english/default.htm
Mexico
- Instituto Mexicano de Contadores Públicos, A.C. - http://www.imcp.org.mx/
New Zealand
- New Zealand Institute of Chartered Accountants - http://www.nzica.com/
Russia
- The Institute of Professional Accountants of Russia - http://www.ipbr.ru/
United Kingdom
- The Association of Chartered Certified Accountants - http://www.accaglobal.com/
United States of America
- American Institute of Certified Public Accountants - http://www.aicpa.org/
- Financial Accounting Standards Board - http://www.fasb.org/
- Public Company Accounting Oversight Board - http://www.pcaobus.org/
Endowments
Uniform Prudent Management of Institutional Funds Act and FASB Staff Position No. 117-1
The following links provide excellent resource material for understanding the legal and accounting issues pertaining to endowments.
FASB
Staff Position No. 117-1
http://www.fasb.org/pdf/fsp_fas117-1.pdf
Uniform
Prudent Management of Institutional Funds Act
http://www.upmifa.org
“There’s
a New Sheriff in Town: UPMFIA Drives Accounting and Reporting Changes for
Endowments”
http://www.rsmmcgladrey.com/pdf/newsheriff_upmifa_drivesaccounting_reporting.pdf
“The
Law of Endowments (The Uniform Prudent Management of Institutional Funds Act)
http://www.adlercolvin.com/pdf/planned_and_charitible_giving/UPMIFA%20The%20Law%20of%20Endowments%20(00183569).PDF
“Talking
to Your Board About UPMIFA”
http://www.amsolutions.net/pdfs/talking_to_your_board_vf.pdf
Denominational
Seventh-day Adventist Church Manual - http://www.gcsecretariat.org/Documents.htm