Purpose The purpose of this paper is to contribute to develop a standard providing requirements for managing the quality and competence of the biological resource centres (BRC). Design/methodology/approach The methodology for the standard setting was based on the principles of credibility,...

The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...