IASB - The International Accounting Standards Board
The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The IASB operates under the oversight of the IFRS Foundation. The IASB was formed in 2001 to replace the International Accounting Standards Committee (IASC). A full history of the IASB and the
IASC going back to 1973 is available on the IASB website. Under the IFRS Foundation Constitution, the IASB has complete responsibility for all technical matters of the IFRS Foundation including full discretion in developing and pursuing its technical agenda, subject to certain consultation requirements with the Trustees and the public the preparation and issuing of IFRSs (other than Interpretations) and exposure drafts, following the due process stipulated in the Constitution the approval and issuing of Interpretations developed by the IFRS Interpretations Committee. For more information please click here
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