英文縮寫【中文名稱】英文全名
AASB【澳洲會計準則理事會】Australian Accounting Standards Board
AcSB【加拿大會計準則理事會】Accounting Standards Board of Canada
ARC【歐盟執行委員會（EC）的會計監理委員會（向EC提出IFRSs之認可建議）】Accounting Regulatory Committee
CESR【歐洲證券管理委員會】Committee of European Securities Regulators
EC【歐盟執行委員會】European Commission
ED【草案】Exposure Draft
EFRAG【歐洲財務報導諮詢小組，向ARC提交建議之私營機構】European Financial Reporting Advisory Group
EU【歐洲聯盟（歐盟）】European Union
FASB【美國財務會計準則理事會】Financial Accounting Standards Board (USA)
GAAP【一般公認會計慣例】Generally accepted accounting practice
IAS(s)【國際會計準則】International Accounting Standard(s)
IASB【國際會計準則理事會】International Accounting Standards Board
IASC【國際會計準則委員會，即IASB之前身】International Accounting Standards Committee, predecessor to the IASB
IFAC【國際會計師聯合會】International Federation of Accountants
IFRIC【IASB之國際財務報導準則解釋委員會，亦指其所發布之解釋】International Financial Reporting Interpretations Committee
IFRS(s)【國際財務報導準則】International Financial Reporting Standard(s)
ISA【國際審計準則，由國際審計及品保準則理事會發布】International Standard on Auditing
SAC【準則諮詢委員會】Standards Advisory Council
SARG【歐洲委員會之準則建議小組，由歐盟執行委員會所設立，負責覆核EFRAG對IFRSs認可所提交之建議】Standards Advice Review Group,? established by the European Commission to review endorsement advice from EFRAG
SEC【美國證券交易委員會】Securities and Exchange Commission (USA)
SFAS【美國會計準則，由FASB所發布】Statement of Financial Accounting Standards
SIC【會計解釋常務委員會（IFRIC之前身）及其所發布之解釋公告】Standing Interpretations Committee, predecessor to IFRIC
US GAAP【美國一般公認會計原則】Generally accepted accounting principles in the United States