International Accounting Standards Board

(IASB).

An independent, privately-funded accounting standard-setter based in the UK.

It is committed to developing a single set of high quality, understandable and enforceable global accounting standards.

In addition, it co-operates with national accounting standard-setters to achieve convergence in accounting standards around the world.

It works within the IFRS Foundation.

See also

• Accounting Council
• Generally accepted accounting principles
• IFRS Interpretations Committee
• International Financial Reporting Standards
• IFRS Foundation