Empat pengertian akuntansi yang sering digunakan secara umum:

1.Akuntansi adalah seni pencatatan, penggolongan dan pengikhtisaran dengan cara tertentu dan dalam ukuran moneter, transaksi, dan kejadian-kejadian yang umumnya bersifat keuangan dan termasuk hasil-hasilnya. Menurut AICPA ( American Institute of Certified Public Accounting).

2.Akuntansi adalah proses pengidentifikasi, mengukur, dan menyampaikan informasi ekonomi sebagai bahan informasi dalam hal mempertimbangkan berbagai alternative dalam mengambil kesimpulan oleh para pemakainya. Menurut ASOBAT ( A Statement of Basic Accounting theory).

3.Akuntansi adalah suatu kegiatan jasa. Fungsinya adalah memberikan informasi kuantitatif, umumnya dalam ukuran uang, mengenai suatu badan ekonomi yang dimaksudkan untuk digunakan dalam pengambilan keputusan ekonomi sebagai dasar memilih diantara beberapa alternative. Menurut APB ( Accounting Principle Board) Statement No. 4.

4.Akuntansi = A : Angka, K : Keputusan, U : Uang, N : Nilai, T : Transaksi/ Tjatatan, A : Analisis, N : Netral, S : Seni, I : Informasi.



Empat peristiwa penting dalam sejarah penentuan standar akuntansi internasional:

1.Tahun 1959 Jacob Kraayenhof, mitra pendiri sebuah firma akuntan independen Eropa yang utama, mendorong agar usaha pembuatan standar akuntansi internasioanl dimulai.

2.Tahun 1973 Komite Standar Akuntansi Internasional ( Internasional Accounting Standard Committee – IASC ) didirikan.

3.Tahun 1977 Federasi Internasional Akuntan ( Internasional Federation of Accounting – IFAC ) didirikan.

4.Tahun 2001 Badan Standar akuntansi Internasional ( Internasional Accounting Standars Board – IASB) menggantikan IASC dan mengambil alih tanggung jawabnya per tanggal 1 April. Standar Iasb disebut sebagai Standar Pelaporan Keuangan Internasional ( IFRS ) dan termasuk di dalamnya IAS yang dikeluarkan oleh IASC.


Empat organisasi Internasional utama yang mendorong harmonisasi akuntansi:
1.Badan standar Akuntansi Internasional ( IASB )
2.Komisi Uni Eropa ( EU )
3.Organisasi Internasional Komisi Pasar Modal ( IOSCO )
4.Federasi Internasional Akuntan ( IFAC )


Yang termasuk anggota Big 4:
1.Deloitte Touche Tohmatsu
2.PwC
3.Ernst & Young
4.KPMG


Empat Global member Firms berdasarkan negaranya:

South Africa

1.Deloitte Touche Tohmatsu
2.PWC
3.KPMG
4.Ernst & Young



Republic of China

1.PricewaterhouseCoopers Zhong Tian is affiliated with PricewaterhouseCoopers.
2.KPMG Hua Zhen is affiliated with KPMG.
3.Ernst & Young Hua Min is affiliated with Ernst & Young.
4.DTT Hua Yong is affiliated with DTT.



Morocco

1.Deloitte Touche(M.E)
2.Ernst & Young
3.PWC
4.KPMG



Syria

1.Deloitte Touche(M.E)
2.Ernst & Young – Abdul Kader Hussarieh and partners
3.KPMG – Mejanni & Co. Charted Accountants and Consultants LLC
4.PwC - Pricewaterhousecoopers



Jordan

1.Ernst & Young
2.Deloitte Touche(M.E)
3.PWC
4.KPMG



Egypt

1.Hazem Hassan – KPMG
2.The Advisors – Member firm of RSM International
3.Mohamed Hilal - Grant Thornton
4.Mostafa Shawki & Co. – Mazars



Indonesia

1.KAP Purwantono, Suherman & Surja — affiliate of Ernst & Young
2.KAP Osman Bing Satrio — Deloitte Touche Tohmatsu (DTT)
3.KAP Siddharta dan Widjaja — affiliate of KPMG
4.KAP Tanudiredja, Wibisana & Rekan — affiliate of PwC



Singapore

1.PricewaterhouseCoopers LLP
2.Ernst & Young LLP
3.KPMG LLP
4.Deloitte & Touche LLP



Malaysia

1.PricewaterhouseCoopers
2.Ernst & Young
3.KPMG
4.Deloitte KassimChan — member of Deloitte Touche Tohmatsu (DTT)



Republic of Korea

1.Hanyoung LLC — member of Ernst & Young
2.Samjong LLC — member of KPMG
3.Samil LLC — member of PricewaterhouseCoopers
4.Anjin LLC — member of Deloitte Touche Tohmatsu (DTT)



Brazil

1.Deloitte
2.PWC
3.Ernst & Young Terco
4.KPMG




Saudi Arabia

1.Deloitte & Touche Bakr Abulkhair & Co – member of Deloitte Touche Tohmatsu Limited (DTTL)
2.PricewaterhouseCoopers LLP – member of PricewaterhouseCoopers
3.Ernst & Young Saudi Arabia – member of Ernst & Young
4.KPMG Al Fozan & Al Sadhan – member of KPMG



Turkey

1.Güney Bagimsiz Denetim ve S.M.M. A.S. – member of Ernst & Young,
2.Akis Bagimsiz Denetim ve S.M.M. A.S. – affiliate of KPMG,
3.Başaran Nas Bağımsız Denetim ve SMMM A.Ş. – member of PwC
4.DRT Bagimsiz Denetim ve S.M.M. A.S. – affiliate of Deloitte Touche Tohmatsu (DTT)



India

1.Price Waterhouse, Price Waterhouse & Co., Love Lock & Lewes and Dalal & Shah member of the PwC network
2.Deloitte Haskins & Sells, A.F Ferguson, P C Hansotia, C C Chokshi & Co, S.B. Billimoria, Fraser & Ross and Touche Ross & co are the member of Deloitte Touche Tohmatsu (DTT)
3.BSR & Co, member of KPMG
4.S.R.Batliboi & CO., S.R.Batliboi & Associates, S.V.Ghatalia & Associates: member of Ernst & Young



Pakistan

1.Ernst & Young Ford Rhodes Sidat Hyder
2.KPMG Taseer Hadi & Co. – member of KPMG International
3.M. Yousuf Adil Saleem & Co. – member of Deloitte Touche Tohmatsu (DTT[
4.A. F. Ferguson & Co. – Member firm of PwC



The Philippines

1.Sycip Gorres Velayo & Co. (SGV & Co.) – affiliate of Ernst & Young
2.Manabat Delgado Amper & Co. (formerly C.L. Manabat & Co.) – affiliate of Deloitte Touche Tohmatsu (DTT)
3.Isla Lipana & Co. (formerly Joaquin Cunanan & Co.) – affiliate of PwC
4.Manabat Sanagustin & Co. (formerly Laya Mananghaya & Co.) – affiliate of KPMG



Sri Lanka

1.KPMG
2.Ernst & Young
3.BDO partners
4.PWC



Sweden

1.* Öhrlings PricewaterhouseCoopers (formerly Öhrlings Reveko)
2.Deloitte Touche Tohmatsu (formerly TRG Revision)
3.KPMG (formerly Bohlins revisionsbyrå)



Mexico

1.Galaz, Yamazaki, Ruiz Urquiza, S.C., member of Deloitte Touche Tohmats
2.Ernst & Young
3.PricewaterhouseCoopers México
4.KPMG Cárdenas Dosal, S.C., member of KPMG International Cooperative



Argentina

1.Sibille – Affiliate of KPMG International Cooperative
2.Deloitte & Co. S.R.L
3.PricewaterhouseCoopers
4.Ernst & Young[



Bangladesh

1.Rahman Rahman Huq, Chartered Accountants – Member firm of KPMG International (Only Member firm in Bangladesh of any of the Big Four)
2.A Qasem & Co., Chartered Accountants - Correspondent firm of PWC
3.Hoda Vasi Chowdhury & Co., Chartered Accountants - Correspondent firm of Deloitte Touche Tohmatsu
4.S. F. Ahmed & Co., Chartered Accountants - Correspondent firm of Ernst & Young



Nigeria

1.Akintola Williams Deloitte
2.PwC Nigeria
3.KPS-KPMG Member Firm
4.Ernst & Young