5 April 2004

Member Bodies Activities in Public Sector Accounting and Public Sector Accounting Standard Setting


FEE (European Federation of Accountants, Fédération des Experts Comptables Européens) has 41 Member Bodies in 29 countries. Our Member Bodies vary widely in terms of membership and scope of activities. Some Member Bodies only have members in public practice, others have a wider membership with members in public practice, industry, academics and in the public sector. Some FEE Member Bodies also are accounting standard setters for their countries, however, in many countries there are separate accounting standard setters. A similar picture can be drawn for public sector accounting standard setting. However, even though FEE Member Bodies are not the public sector accounting standard setters, they can be actively involved in public sector accounting pronouncements. Below as best practice, a description is provided of our German Member Body IDW as an example of such a Member Body.

The publication is available in electronic format only.

 Position Paper


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