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International Accounting Standards Board (IASB)

Overview: The International Accounting Standards Board (IASB) is the independent standard-setting body of the IASC Foundation. Its members are responsible for the development and publication of International Financial Reporting Standards (IFRSs), including the IFRS for small and medium-sized entities (SMEs), and for approving Interpretations of IFRSs as developed by the IFRIC. All meetings of the IASB are held in public and webcast. In fulfilling its standard-setting duties the IASB follows a thorough, open and transparent due process of which the publication of consultative documents (such as discussion papers and exposure drafts) for public comment is an important component. The IASB engages closely with stakeholders around the world, including investors, analysts, regulators, business leaders, accounting standard-setters and the accountancy profession.

Specifications: Available at: http://www.ifrs.org/IFRSs/Pages/IFRS.aspx

IPR Policy: Not available

Current Status: Active


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