Two accounting standard setters dominate

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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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