IASB
An independent, privately-funded accounting standard setter based in London which aims to harmonise accounting principles used for financial reporting around the world. Standards issued by this body are called International Financial Reporting Standards.
For further information, see the IASB website: .
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USA
An independent standard-setting board 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, which currently has 15 members from nine countries. The IASB works with national accounting standard setters to achieve convergence in accounting standards around the world.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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