International Accounting Standards Board

E453735
independent organisation non-profit organisation standard-setting body

The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.

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Statements (50)

Predicate Object
instanceOf independent organisation ⓘ
non-profit organisation ⓘ
standard-setting body ⓘ
abbreviation IASB NERFINISHED ⓘ
appliesToJurisdiction international ⓘ
cooperatesWith International Organization of Securities Commissions NERFINISHED ⓘ
auditors ⓘ
investor groups ⓘ
national standard-setters ⓘ
preparers of financial statements ⓘ
prudential regulators ⓘ
develops IFRS for SMEs Standard NERFINISHED ⓘ
International Financial Reporting Standards NERFINISHED ⓘ
fieldOfWork accounting standards ⓘ
corporate reporting ⓘ
financial reporting ⓘ
hasBoardMembersFrom multiple countries ⓘ
hasChairperson Andreas Barckow NERFINISHED ⓘ
hasFormerChairperson Hans Hoogervorst NERFINISHED ⓘ
Sir David Tweedie NERFINISHED ⓘ
hasHeadquartersCountry United Kingdom NERFINISHED ⓘ
hasHeadquartersLocation London NERFINISHED ⓘ
hasLegalForm company limited by guarantee ⓘ
hasNumberOfBoardMembers 14 ⓘ
hasOfficialLanguage English ⓘ
hasPurpose to develop a single set of high-quality global accounting standards ⓘ
to promote accountability in financial markets ⓘ
to promote economic efficiency through better information ⓘ
to promote transparency in financial reporting ⓘ
hasScope private sector entities ⓘ
publicly accountable entities ⓘ
small and medium-sized entities ⓘ
hasWebsite https://www.ifrs.org ⓘ
inception 2001 ⓘ
influences financial reporting requirements in many countries worldwide ⓘ
issues IFRS Interpretations NERFINISHED ⓘ
International Financial Reporting Standards NERFINISHED ⓘ
amendments to IFRS Standards ⓘ
locatedInTimeZone Europe/London ⓘ
monitoredBy Monitoring Board of public authorities NERFINISHED ⓘ
operatesUnder IFRS Foundation Constitution NERFINISHED ⓘ
overseenBy IFRS Foundation Trustees NERFINISHED ⓘ
parentOrganization IFRS Foundation Trustees NERFINISHED ⓘ
partOf IFRS Foundation NERFINISHED ⓘ
replaces International Accounting Standards Committee NERFINISHED ⓘ
subjectOf IFRS Foundation Due Process Handbook NERFINISHED ⓘ
usesDueProcess effects analysis ⓘ
exposure drafts ⓘ
public board meetings ⓘ
public consultation ⓘ

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

Financial Accounting Standards Board → collaboratesWith → International Accounting Standards Board ⓘ
IFRS → developedBy → International Accounting Standards Board ⓘ
International Financial Reporting Standards → developer → International Accounting Standards Board ⓘ
International Financial Reporting Standards → governingBody → International Accounting Standards Board ⓘ
IFRS → issuedBy → International Accounting Standards Board ⓘ