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International Accounting Standards Board (IASB)

IASB (International Accounting Standards Board)

About the IASB

The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The IASB operates under the oversight of the IFRS  Foundation. The IASB was formed in 2001 to replace the International Accounting Standards Committee.

From 1 July 2012, the IASB has 16 members.

The IASB's role

Under the IFRS Foundation Constitution, the IASB has complete responsibility for all technical matters of the IFRS Foundation including:

 

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