IASB

Abbreviation for International Accounting Standards Board: An international, independent body of accounting professionals that develops and revises the International Financial Reporting Standards (IFRS) as needed. IFRS defines the principles according to which annual financial statements of companies are prepared for the purpose of the international capital markets. They are the basis of accounting in the EU and many states. Therefore, the IASB has particular importance for the functioning of international capital markets, which rely on relevant and reliable decision-making information.

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