Two accounting standard setters dominate
The International Accounting Standards Board (IASB) is an independent standard-setting board, appointed and overseen by a geographically and professionally diverse group of trustees of the International Accounting Standards Committee (IASC) Foundation. They are accountable to the public interest.
It is supported by an external advisory council, the Standards Advisory Council (SAC), and an interpretations committee, the International Financial Reporting Interpretations Committee (IFRIC), which offer guidance where divergence in practice occurs.
The IASB co-operates with national accounting standard-setters to achieve convergence in accounting standards around the world. Its mission is to develop in the public interest a single set of high-quality, understandable and international financial
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