Institut of the chartered accoutants in Germany registered association (IDW) with seat in Duesseldorf is a registered association, which promotes and supports the work of the chartered accoutants and companies of auditors, basic and advanced training offers as well as the interests of the profession of the chartered accoutants represents. The membership for chartered accoutants is voluntary. According to own data the IDW has 2005 11,447 tidy members (10,522 chartered accoutants and 925 societies) to 1 January as well as and with it the chartered accoutant in Germany unites ten honour members over 85 %.

History

1932 developed Institut of the chartered accoutants in Berlin from renaming the institute for the revision and trust nature. Institut was a private combination, a whose goal was it to develop to an occupation agency. On 19 February 1933 the first annual meeting took place. One year later became it for chartered accoutant obligation to be member of the IDW. To 23. March 1943 was actually dissolved the IDW and integrated into the realm chamber of the restaurant trustees, who were again dissolved after the end of the Second World War in October 1945.

1946 formed in Germany individual institutes again, and the federations in the British zone of occupation united in the same year for Institut of the chartered accoutants registered association with 440 freiwilligen members. In the next years further federal state representations were based. After Duesseldorf the association pulled 1948. On 18 September 1950 with the "“publishing house of the institute of the chartered accoutants"” its own publishing house was created as GmbH.

1954 were the IDW initial member of the union of the Experts Comptables Economiques et Financiers, in the same year the name of the association in Institut of the chartered accoutants in Germany registered association were changed. For the first time the IDW offered 1966 for the chartered accoutant exam. The publishing house firmiert since 1972 as IDW publishing house GmbH. When 1973 the IASC and the 1977 internationally the Federation OF Accountants were created, the IDW was in each case involved as initial member again.

Announcements

Institut of the chartered accoutants states the view of occupation, after which chartered accoutants follow without prejudice to their personal responsibility of their activity in the announcements. Announcements of the IDW exist as

• IDW statements on accounting (IDW R-S) (overview)
• IDW test standard (IDW HP) (of overview)
• IDW standard (IDW S) (overview)
• IDW of test references (IDW pH) (overview)
• IDW of accounting references (IDW RH) (overview)
• Other announcements/inputs (overview).

IDW test standard, IDW statements on accounting and IDW standard are discharged first as draft by the committees of the IDW and placed to the profession as well as the interested public to the expression of opinion to the order. The drafts are identifiable by the placed in front "“E"” before the abbreviations R-S, HP and S. the final announcements (without other announcements) as expenditure for lot sheet and in electronic form in the IDW publishing house are published.

Related links

• Web page of the IDW
• Web page of the IDW publishing house

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