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The IASB is the independent accounting standard-setting body of the IFRS Foundation, responsible for developing and promoting International Financial Reporting Standards (IFRS). Learn about its history, members, due process, funding and related terms.
Resources, news and implementation guidance for audit, education, ethics, financial reporting and the public sector.
What is the IASB and What Is Its Role in the Global Landscape? The IASB (International Accounting Standards Board) is an independent organization based in London, responsible for developing and updating the IFRS — International Financial Reporting Standards. Its central role is to ensure that companies around the world present their financial information in a clear, reliable, and ...
Discover the IASB and the principles-based IFRS it develops. Learn about the process and governance that shape a unified standard for global financial reporting.
Definition: The International Accounting Standards Board, typically abbreviated IASB, is the organization that establishes international financial reporting standards or IFRS that are accepted throughout the world. You can think of the IASB as the international FASB that creates accounting principles and standards like GAAP on an international level. What Does IASB Mean?ContentsWhat Does IASB ...
This IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB). Projects affected by these decisions can be found on the work plan. The IASB's final decisions on IFRS ® Accounting Standards, Amendments and IFRIC ® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook.
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and broader international financial reporting developments.
On 23 June 2025, the International Accounting Standards Board (IASB) published its revised Practice Statement 1 "Management Commentary". The revised Practice Statement supports the improvement and greater international harmonisation of management commentary and narrative reporting. The revision was prompted by feedback from investors who had pointed out shortcomings in previous reporting ...
IAASB is the standard-setting body for international financial reporting. It publishes standards and pronouncements on auditing, assurance, quality management and sustainability.