International Accounting Standards Board ( IASB )

The IASB (International Accounting Standards Board) is the independent standard-setting body of the IFRS Foundation. In fulfilling its standard-setting duties the IASB follows a thorough, open and transparent due process of which the publication of consultative documents, such as Discussion Papers and Exposure Drafts, for public comment is an important component. The IASB engages closely with stakeholders around the world, including investors, analysts, regulators, business leaders, accounting standard-setters and the accountancy profession.
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