oranizations and institutions
- AAA (American Accounting Association)
- AICPA (American Institute of Certified Public Accountants)
- BMJV (Federal Ministry of Justice and Consumer Protection)
- DRSC (Accounting Standards Committee of Germany)
- EAA (European Accounting Association)
- FASB (Financial Accounting Standards Board)
- IASB (International Accounting Standards Board)
- IdW (Institute of Public Auditors in Germany, Incorporated Association)
- IFAC (International Federation of Accountants)
- IOSCO (International Organization of Securities Commissions)
- SEC (U.S. Securities and Exchange Commission)
- Wirtschaftsprüferkammer (Chamber of Public Accountants, Germany)