(Schallmeiner/van Bakel-Auer/Nagy, RWZ 12/2013, S. 380)
Die Autoren stellen die aktuellen Aktivitäten folgender Institutionen vor: Austrian Financial Reporting and Auditing Committee, European Financial Reporting Advisory Group, FMA, European Financial Reporting Advisory Group, Federation of European Accountants, EU, International Accounting Standards Board (IASB), Institut der Wirtschaftsprüfer in Deutschland eV (IDW) und Financial Accounting Standards Board (FASB)"
