| 单词 | International Accounting Standards Board |
| 释义 | International Accounting Standards Board International Accounting Standards Board(IASB) An independent, privately funded body responsible for establishing and improving international accounting standards. It superseded the International Accounting Standards Committee (IASC) in 2001. According to the mission statement of the IASB, its objectives are: • to develop, in the public interest, a single set of high-quality, understandable, and enforceable global accounting standards that require high-quality, transparent, and comparable information in financial statements and other financial reporting, thereby helping participants in the world’s capital markets and other users make economic decisions; • to promote the use and rigorous application of those standards; • to bring about convergence of national accounting standards with International Accounting Standards and International Financial Reporting Standards. The IASB has no authority to require compliance with its accounting standards. However, many countries (including the member states of the EU) now require that statements of publicly traded companies are prepared in accordance with IASB standards. The process of bringing UK Financial Reporting Standards into harmony with IASB standards was essentially completed by January 2015. The organization is based in London. http://www.ifrs.org/Pages/default.aspx • Website of the IASB and the IFRS Foundation: includes summaries of standards in issue |
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