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International Accounting Standards Board
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The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and for promoting their use and application.
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The International Accounting Standards Board is the body responsible for developing International Financial Reporting Standards (IFRS).
Its technical work focuses on establishing global standards for transparency in financial reporting.
With a portfolio of 67 published works, it serves as a fundamental reference in the accounting field.
Its publications cover critical topics such as financial instruments and accounting disclosure.
Among its most notable documents is the exposure draft of proposed amendments to IAS 39 regarding financial instruments.