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Published guidance for the preparation of financial statements.
For example IAS (International Accounting Standards), IFRS (International Financial Reporting Standards) and - in the UK - FRS (Financial Reporting Standards).
- Actuarial standards
- Corporate Reporting Council
- Exposure Draft
- Financial Accounting Standards Board (FASB)
- Financial reporting
- Financial Reporting Council
- Financial Reporting Standard (FRS)
- Generally accepted accounting principles (GAAP)
- International Accounting Standards (IAS)
- International Financial Reporting Standards (IFRS)
- Statement of recommended practice (SORP)