Author:
Evaluation:
Published: 15.06.2006.
Language: English
Level: Secondary school
Literature: n/a
References: Not used
  • Essays 'International Accounting Standard', 1.
  • Essays 'International Accounting Standard', 2.
  • Essays 'International Accounting Standard', 3.
Extract

International Accounting Standards(IASs) were issued by the International Accounting standard commission (IASC) from 1973 to 2000.The International Accounting Standard Board (IASB) replaced the IASC in setting standards on 1 April 2001.
The IASB has an advisory council and an international financial reporting interpretations committee. The foundation trustees appoint the IASB members, exercise oversight and raise the funds but the IASB has sole responsibility or setting accounting standards.
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