International Accounting Standards Board
- International Accounting Standards Board
- IASB
The international accounting standards-setting organization. In 2001, the IASB replaced its predecessor, the international Accounting Standards Committee. The IASB is based in London, and its Web site states that its main aim is to develop "a single set of high quality, understandable and enforceable global accounting standards." In its promotion of international accounting and financial reporting convergence, the IASB adopted the existing * International Accounting Standards of its predecessor into its own framework of * International Financial Reporting Standards. A major coup in the global accounting harmonization process has been the European Union’s decision to adopt the IASB standards for listed corporations by 2005. The parent body of the IASB is the *IASC Foundation.
Web site: www.iasb.org.uk
Auditor's dictionary.
2014.
Look at other dictionaries:
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