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100 . 1904., - () . : (1926.), - (1929.), (1933.) (1938.). , 1952. , 5 . (1957.), - (1962.), (1967.), (1972.), (1977.), (1982.), (1987.), (1992.), (1997.), (2002).
, (International Coordination Committee for the Accountancy Profession, ICCAP), 1977. , (International Federation of Accountants, IFAC) [32].
:
(IFAC) , , , , , , . IFAC 155 113 , 2,4 . IFAC , , . IFAC .
IFAC :
(IAASB);
;
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;
(FMAC);
(PSC), (TAC).
IFAC -.
- , . , 90 . 1997 IAB .
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1973 , 3 90 . , . , , .
. IAB , , IAB . : , . , IAB, - . 1995. IAB .
(Federation des Expert Comptables Europeens - FEE) . 1986. , , . 38 26 , 400 . ().