The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis: Función y características de los organismos nacionales de normalización contable en la Unión Europea: un análisis comparativo

José Luis Ucieda Blanco; Beatriz Santos Cabalgante; Domi Romero Fúnez

doi:10.6018/rcsar.437971

Autores/as

José Luis Ucieda Blanco Universidad Autónoma de Madrid, Madrid-SPAIN https://orcid.org/0000-0002-4473-5688
Beatriz Santos Cabalgante Universidad Autónoma de Madrid, Madrid-SPAIN https://orcid.org/0000-0001-9450-6659
Domi Romero Fúnez Universidad Autónoma de Madrid, Madrid-SPAIN https://orcid.org/0000-0002-0583-5475

DOI: https://doi.org/10.6018/rcsar.437971

Palabras clave: Reguladores nacionales de contabilidad, Regulación contable, Normas contables, Diferencias institucionales, Harmonización

Agencias de apoyo

Resolución convocatoria ICAC-ASEPUC de informes-dictámenes técnicos 2018
Spanish Ministry of Science and Innovation (PID 2019-104163RA100)
Government of Madrid (within the framework of the multi-year agreement with the UAM on Line 3: Excellence for University Staff - PRICIT)

Resumen

El trabajo estudia la persistencia de las instituciones nacionales/locales en un escenario (contabilidad) donde las normas son globales/internacionales (o convergen). Esto plantea la cuestión de cómo estas instituciones, que intervienen en un entorno cambiante, se configuran. Aportamos información actualizada sobre 17 Organismos Nacionales Reguladores de la Contabilidad (15 países de la UE más EE.UU. y Australia). Los resultados muestran las cuatro dimensiones más relevantes de cada organismo (naturaleza, organización, financiación, y trasparencia) y distinguen dos modelos de NASS (público y privado). El trabajo también sugiere diferentes vías para explotar y utilizar académicamente estos datos, principalmente para estudiar si (y cómo) las características de los NASS pueden mejorar la calidad de la información financiera.

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Citas

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Official Websites of National Standard Setting Bodies (NASS) and Accounting Enforcing Bodies:

Australia, Australian Accounting Standards Board (AASB), https://www.aasb.gov.au/

Australia, Australian Securities & Investments Commission (ASIC), https://asic.gov.au/

Austria, Beirat für Rechungslegung und Abschlussprüfung, Austrian Financial Reporting and Auditing Committee (BfRA, AFRAC), https://www.afrac.at/, as part of the Österreichisches Rechnungslegungskomitee (Austrian Accounting Committee, OR).

Austria, Österreichische Prüfstelle für Rechnungslegung, Austrian Financial Reporting Enforcement Panel (AFREP), http://www.oepr-afrep.at/home.html

Belgium, Commission des Normes Comptables, Accounting Standards Commission (CNC), https://www.cnc-cbn.be/frwww.cnc-cbn.be/fr

Belgium, Autorité des Services et Marchés Financiers, Financial Services and Market Authority (FSMA), https://www.fsma.be/en

Denmark, Danish Business Authority (DBA), https://danishbusinessauthority.dk/, Regnskabsudvalget (Danish Accounting Standards Committee, DASC or REGU), https://www.fsr.dk/, Regnskabsrådet, Accounting Board at DBA, https://erhvervsstyrelsen.dk/regnskabsraadet

Denmark, Finanstilsynet, Danish Financial Supervisory Authority (DFSA), https://www.dfsa.dk/

Finland, Kirjanpitolautakunta, Accounting Board (KILA), https://tem.fi/kirjanpitolautakunta[tem.fi/kirjanpitolautakunta]

Finland, Finansinspektionen, Financial Supervisory Authority (FSA), https://www.finanssivalvonta.fi/

France, Autorité des Normes Comptables, Accounting Standards Authority (ANC), http://www.anc.gouv.fr

France, Autorité des Marchés Financiers, Financial Markets Authority (AMF), https://www.amf-france.org/fr

Germany, Deutsches Rechnungslegungs Standards Committee, German Accounting Standards Committee, (DRSC), https://www.drsc.de/

Germany, Bundesanstalt für Finanzdienstleistungsaufsicht, Federal Financial Supervisory Authority (BaFin): https://www.bafin.de/

Greece, Hellenic Accounting and Auditing Standards Oversight Board (ELTE), http://www.elte.org.gr/index.php?lang=enwww.elte.org.gr/index.php?lang=en

Greece, Hellenic Capital Market Commission (HCMC), http://www.hcmc.gr/en_US/web/portal/duties

Italy, Organismo Italiano de Contabilitá, Italian Accounting Body (OIC), https://www.fondazioneoic.eu/

Italy, The Commissione Nazionale per le Società e la Borsa, National Commision for Securities and Exchanges (CONSOB), http://www.consob.it/web/consob/home

Luxembourg, Commission des Normes Comptables, Accounting Standards Commission (CNC), http://www.cnc.lu

Luxembourg, Commission de Surveillance du Secteur Financier, Financial Sector Supervisory Commission (CSSF), https://www.cssf.lu/fr/la-cssf/

Netherlands, Raad voor de Jaarverslaggeving, Dutch Accounting Standards Board (RJ), https://www.rjnet.nl/

Netherlands, Autoriteit Financiële Markten, Dutch Authority for the Financial Markets (AFM), https://www.afm.nl/nl-nl/over-afm

Portugal, Comissão de Normalizaçao Contabilistica, Accounting Standardization Commission (CNC), http://www.cnc.min-financas.pt/

Portugal, Comissão do Mercado de Valores Mobiliários, Commission of Securities and Exchanges (CMVM), https://www.cmvm.pt/pt/Pages/home.aspx

Spain, Instituto de Contabilidad y Auditoría de Cuentas, Institute of Accounting and Auditing (ICAC), http://www.icac.meh.es/www.icac.meh.es/

Spain, Comisión Nacional del Mercados de Valores, National Commission of Securities Markets (CNMV), https://www.cnmv.es/portal/home.aspx

Sweden, Bokföringsnämnden, Swedish Accounting Standards Board (BFN), https://www.bfn.se/

Sweden, Finansinspektionen, Financial Supervisory Authority (FI), https://www.fi.se/sv/om-fi/

United Kingdom, Financial Reporting Council (FRC), https://www.frc.org.uk/

United States, Financial Accounting Standards Board (FASB), https://www.fasb.org/home

United States, Securities and Exchange Commission (SEC), https://www.sec.gov/

Función y características de los organismos nacionales de normalización contable en la Unión Europea: un análisis comparativo