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  International Finance Reporting Standards - IFRS - Homework Help

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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:

  • It provides a set of high quality, comprehensible, enforceable, and globally accepted international financial reporting standards through its standard-setting body i.e. the IASB
  • It promotes the use and thorough application of these standards.
  • It takes account of the financial reporting needs of small and medium-sized entities (SMEs) and emerging economies.
  • It provides to pt the convergence of national accounting standards and IFRSs into high quality solutions.

Standard-setting Body

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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