. .  topic map of accounting and auditing  . .

concept   >  standard

class / concept
sub-class of
full name, other names

accounting / auditing standard, pronouncement, statement (of standard practice)


a set of (accounting) rules to be followed by entities in presentation of their financial statements; rules of conduct in accounting or audit functions;    

consists of following members (types)

accounting standard  .  auditing standard  .  governmental accounting standard  .  management accounting pronouncement  .  protocol  .  pronouncement  . 

shortcut to major standards

IFRS  .  ISA  .  FASB-ASC  .

is promulgated by


is similar to



presentation  .  accounting subject  .  auditing issue  .

is physically present in / contained in




1.  accounting protocol, method of communication, rules of communication; rules governing the format and manner of transmission of data such as the XBRL standard;
2.  the collection of accepted accounting methods and disclosures as specified in an identified financial reporting framework.

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.