IFRS Foundation

An independent body established to develop a single set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) through:

• its standard-setting body, the International Accounting Standards Board (IASB) and
• its interpretative body, the IFRS Interpretations Committee.

See also

• EFRAG
• IFRS Interpretations Committee
• International Accounting Standards Board
• International Financial Reporting Standards (IFRS)
• International Organization of Securities Commissions (IOSCO)