|
The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.〔IFRS Foundation, 2012. (About the IFRS Foundation and the IASB ). Retrieved on April 28, 2012.〕 The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (the new name for International Accounting Standards issued after 2001), and promoting the use and application of these standards. == Foundation == On December 31, 2001, the International Accounting Standards Foundation (IASF) was incorporated as a tax-exempt organization in the U.S. state of Delaware.〔File No. 3348349〕 On February 6, 2001, the International Financial Reporting Standards Foundation was also incorporated as a tax-exempt organization in Delaware.〔File No. 3353113〕 The IFRS Foundation is an independent, not-for-profit organisation. Its primary mission is to develop, in the public interest, a single set of high-quality, understandable, enforceable and globally accepted International Financial Reporting Standards (IFRS) based upon clearly articulated principles.〔("Mission Statement" ). ''IFRS ''. 〕 IFRS are developed by the International Accounting Standards Board (IASB), the independent standard-setting body of the IFRS Foundation.〔 The IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee (IASC), on March 1, 2001. This was the culmination of a restructuring based on the recommendations of the report ''Recommendations on Shaping IASC for the Future''. The IASB forms part the three-tier structure employed by the IFRS Foundation and is responsible for setting the IFRS and related technical activities. The IASB is overseen by the Trustees of the IFRS Foundation, responsible for the organisation's governance, the appointment of IASB members and funding. The IFRS Foundation is publicly accountable to a Monitoring Board〔("Monitoring Board" ). ''Deloitte Global Services Limited''. 30 August 2012. 〕 of capital market authorities.〔("How we are structured" ). ''IFRS ''. 〕〔("Overview of the structure of the IFRS Foundation and IASB" ). ''Deloitte Global Services Limited''. 30 August 2012. 〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「International Accounting Standards Board」の詳細全文を読む スポンサード リンク
|