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International Financial Reporting Standards
The IFRS Foundation is an autonomous, not-for-profit private sector organization which is working in the public interest. Its key objectives are:
The IASB (International Accounting Standards Board)
IASB is the autonomous standard-setting body which is a part of the IFRS Foundation. Its contains 15 full-time members who are accountable for the creation, development and publication of IFRSs, including SMEs. All the process adopted is highly transparent and open the meetings of the IASB are held in public or webcast.
The IFRS Interpretations Committee
Interpretative body of the IASB is IFRS Interpretations Committee which is formerly called as IFRIC is the. It comprises of 14 voting members appointed by the Trustees and these are taken from a variety of countries and professional backgrounds.
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