International Accounting Standards Board
|International Accounting Standards Board|
The International Accounting Standards Board (IASB) is the independent standard-setting body of the International Accounting Standards Committee Foundation (IASC Foundation). Its mission is to develop, in the public interest, a set of high quality, understandable, international financial reporting standards (IFRSs) for financial statements. The Trustees of the IASC Foundation are responsible for its governance and oversight, including funding.
IFRSs are set by the IASB. They are developed following an international consultation process involving interested individuals and organizations from around the world and with the support of the Standards Advisory Committee (SAC), an external advisory council.
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