International Accounting Standards Board (IASB)

An independent, private-sector standard-setting body whose key mission is to develop International Financial Reporting Standards ( (IFRS) for general purpose financial statements.

The IASB is appointed and overseen by a diverse group of Trustees of the International Accounting Standards Committee (IASC) Foundation, an independent not-for-profit, private sector organization. The Trustees appoint the members of the IASB, and typically there are approximately 15 members from various geographical regions. The IASB works with national accounting standard setters to achieve convergence in accounting standards around the world.

For more information about the standards governing financial reporting, see Accounting, Auditing and Financial Reporting in the US: Governing Authorities ( .

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