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Presentation transcript:

International Accounting Standards

International Accounting Standards Board 1 The 'International Accounting Standards Board' ('IASB') is the independent, accounting standard-setting body of the IFRS Foundation.IFRS Foundation, [ F+and+IASB.htm About the IFRS Foundation and the IASB]. Retrieved on April 28,

International Accounting Standards Board 1 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 (the new name for International Accounting Standards issued after 2001), and promoting the use and application of these standards.

International Accounting Standards Board - Foundation The International Accounting Standards Board (IASB) is the parent entity of the IFRS Foundation, an independent accounting standard-setter based in London, England. 6 Febr

International Accounting Standards Board - Foundation 1 On 1 March 2001, the IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee (IASC). This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future.

International Accounting Standards Board - Foundation 1 The IASB structure has the following main features: the IFRS Foundation is an independent organization having two main bodies, the Trustees and the IASB, as well as an IFRS Advisory Council and the IFRS Interpretations Committee (formerly the IFRIC). The IASC Foundation Trustees appoint the IASB members, exercise oversight and raise the funds needed, but the IASB has responsibility for setting International Financial Reporting Standards (international accounting standards).

International Accounting Standards Board - Members 1 * Stephen Cooper(international accounting standards)|Stephen Cooper, UK, UBS Investment Research

International Accounting Standards Board - Members 1 * Patricia McConnell(international accounting standards)|Patricia McConnell, USA, formerly of Bear Stearns

International Accounting Standards 1 On 1 April 2001, the new International Accounting Standards Board (IASB) took over from the IASC the responsibility for setting International Accounting Standards

International Accounting Standards Committee 1 The 'International Accounting Standards Committee' ('IASC') was founded in June 1973 in London and was replaced by the International Accounting Standards Board on 1 April It was responsible for developing the International Accounting Standards and promoting the use and application of these standards.

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