Attempts to develop accounting standards at the international level

Attempts to develop accounting standards at the international level



Began growing interest in the development of accounting rules by professional bodies since the beginning of the second half of the last century where there was no scientific common rules are being applied by practitioners of the accounting profession and every body was in all industrialized nations put their own accounting rules, which it considers consistent with accounting concepts.

And has remained the term generally accepted accounting rules as an expression of art when the accountants and auditors concept includes everything that is agreed upon in the science of accounting and accepted by the companies and institutions, even if different in addressing the same subject.

Standards can be defined as models or instructions for general guidance and lead to the rationalization of practice in accounting, auditing or audit.

Thus, different standards for Standards procedures have the status of general guidance or direction while dealing with the actions of the Executive version of these standards applied to specific cases.

The importance of accounting and auditing standards made of professional organizations in many countries around the world interested in developing standards, and perhaps the most important of these organizations in this area complex of Chartered Accountants in the United States of America AICPA initiated to develop criteria for audit since 1939 has been formed body or the Council for Accounting Standards Financial FASB in the United States of America since 1973, such as developing a formula generally accepted accounting principles GAAP, which came into force since 1932.

Attempts to set standards at the international level began with the beginnings of this century and began to hold conferences of the International Accounting and will show the most important are as follows:
1 - The First International Accounting Conference held in 1904 in St. Louis, Missouri in the United States of America under the auspices of the Federation of Associations of Chartered Accountants of America before the founding of the American Academy of Accountants in 1917 There has been research in this conference about the possibility of unification of law among nations accounting



2 - IAS Conference 1926 in Amsterdam.



3 - Third International Conference on Accounting 1929 in New York

The submission of the three research head, namely:

- Consumption and the investor.

- Consumption and re-evaluation.

- Natural or commercial year.



4 - The Fourth International Conference on Accounting 1933 in London

The 49 organizations participated in an accounting of 90 delegates appointed by the addition to the presence of 79 visitors from abroad has reached the number of countries represented at the Conference 22 countries including Australia, New Zealand and some African countries.



5 - Fifth International Accounting Conference 1938 in Berlin

With the participation of 320 delegations, as well as 250 participants from the rest of the world



6 - Sixth International Conference on Accounting 1952 in London

Register at the conference where 2510 members, including 1450 of the organizations that sponsored the conference in Britain and 196 from the Commonwealth and the rest from 22 other nations.



7 - Seventh International Accounting Conference 1957 in Amsterdam

The conference was attended by 104 accounting organizations from 40 countries and was attended by visitors from abroad in 1650 and 1200 a member of the host country the Netherlands.



8 - Eighth International Conference on Accounting, 1962 in New York

It was attended by 1627 members of the United States to 2101 as well as from other countries and was attended by 83 organizations representing 48 countries where 45 feet was discussed.



9 - the Ninth International Conference on Accounting, 1967 in Paris


10 - Tenth International Conference on Accounting 1972

Attended by 4347 delegates from 59 countries.



11 - Conference on International Accounting atheist tenth 1977 in Munich, Germany.

It was attended by delegates from more than one hundred countries in the world



12 - Conference on International Accounting XII 1982 in Mexico.


13 - Conference on International Accounting XIII 1987 in Tokyo.


14 - Conference on International Accounting XIV 1992 in the United States.

The conference theme was the role of accountants in the global economy, in which around 106 accountancy bodies from 78 countries and was attended by about 2600 delegates from around the world, was not lost on Arab participation for the conference represented by delegations from Lebanon, Syria, Kuwait, Egypt and Saudi Arabia under the auspices of the International Federation of Accountants IFAC where hosted three American accounting organizations are complex Accountants AICPA and the American Society of Management Accountants IMA and the Association of Auditors entrants IIA.



15 - Conference on International Accounting XV 1997 in Mexico.


16 - Accounting Conference XVI International 2002 in Hong Kong.

Where they discussed about ninety (90) address topics ranging from hot dialogues such as inclusiveness and ethics to the impact of the knowledge economy on the accounting profession.


17 - Conference XVII International Accounting 2006 in Istanbul.

Was held under the banner of growth and global economic stability, and the contribution of accounting in developing nations, and the stability of capital markets around the world. And the role of accountants in the assessment process in the projects.
The outcome of these conferences that were a result of mounting pressure from users of financial statements of shareholders, investors, creditors, unions and trade associations, international organizations, governmental associations and government agencies for the formation of several organizations aimed at development of international standards and to create the climate necessary for the application of these standards