. .  topic map of accounting and auditing  . .

association >  issuance

association name
issuance

sub-class of

association


other names

promulgation, pronouncement, standard setting


description

The relationship between an organization and its pronouncements.


regulator

issues, sets, promulgates


standard

is issued by, is set by, is promulgated by



consists of following members (types)


regulator

issues >
< is issued by

standard

IFAC

   

ISA

IASB


IFRS

FASB


FASB-ASC



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topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.