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Draft MoU on national standard setters and IASB

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03 Mar 2005

The IASB and accounting standard-setting bodies around the world are seeking comments on a draft -->Memorandum of Understanding on the Role of National and Regional Accounting Standard-Setting Bodies and their Future Relationships with the IASB -->.

The draft is intended to set out a shared vision of the respective roles of national and regional standard-setters and of the IASB in working towards a single set of high quality, understandable, and enforceable global accounting standards. An earlier draft of the MoU was discussed at a meeting of world standard setters in September 2004. The IASB requests comments by 29 July 2005. The IASB intends to present a collation of the comments and a revised draft MoU at a meeting of world standard-setters in September 2005. Click to download:

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