Sharma, Umesh PrasadChand, P2025-05-022025-05-022024-06-20Sharma, U. (2024). Institutions. In Chand, P. (Ed.), Encyclopedia of International Accounting (pp. 147-157). Edward Elgar.9781800889712https://hdl.handle.net/10289/17347This section of the Encyclopedia outlines the necessary "institutions" linked to international accounting practices, including the International Accounting Standards Board (IASB), International Federation of Accountants (IFAC), International Monetary Fund (IMF), International Organization of Securities Commissions (IOSCO), International Sustainability Standards Board (ISSB), World Trade Organization (WTO), and World’s Largest Public Accounting Firms (Big 4).enAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Chapter in Book10.4337/9781800889712.00030