National emblem of Indonesia the Garuda in Indonesia's coat-of-arms invokes the pre-colonial Hindu kingdoms that spanned across the archipelago, from which the present-day Republic of Indonesia is understood to be descended. However, unlike the traditional anthropomorphic form of Garuda as featured in ancient temples in Java, the Balinese Garuda, or the national emblem of Thailand, the design of Indonesia's "Garuda Pancasila" is rendered in modern naturalist style. The design of "Garuda Pancasila" was inspired by the "elang Jawa" or Javan hawk-eagle ("Nisaetus bartelsi"), an endangered raptor endemic to the mountainous forest regions of Java. The Javan hawk-eagle's resemblance to the "Garuda Pancasila" is most
Association of National Accountants of Nigeria Association of National Accountants of Nigeria The Association of National Accountants of Nigeria (ANAN) is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Institute of Chartered Accountants of Nigeria (ICAN). A consultant offering financial services in Nigeria must be a member of either ANAN or ICAN. ANAN was founded on 1 January 1979 and was incorporated on 28 September 1983. The Association was chartered on 25 August 1993 by Decree 76 of 1993. The governing council of ANAN is elected by its members. It includes representatives of the Auditors General of the