ABBREVIATIONS AND ACRONYMS
AFA Asean Federation of Accountants
BOL Bank of Lao PDR PDR
CPA Certified Public Accountant
IASB International Accounting Standards Board
IASC International Accounting Standards Committee
IASCF International Accounting Standards Committee Foundation
IES International Education Standard
IFAC International Federation of Accountants
IFRIC International Financial Reporting Interpretation Committee
IFRS International Financial Reporting Standard
IMF International Monetary Fund
ISA International Standard on Auditing
LAS Lao Accounting System
LICPA Lao Institute of Certified Public Accountants
MOF Ministry of Finance of Lao PDR
NGO Nongovernmental organization
ROSC Reports on the Observance of Standards and Codes
SOE State-owned enterprise