Role and evolution of IASB

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Jeremy M


Date added:

November 13, 2013








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These countries constituted the Board of IASC at that time. The international professional activities of the accountancy bodies were organized under the International Federation of Accountants (IFAC) in 1977. In 1981, IASC and IFAC agreed that IASC would have full and complete autonomy in setting international accounting standards and in publishing discussion documents on international accounting issues...
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At the same time, all members of IFAC became members of IASC. This membership link was discontinued in May 2000 when IASC's Constitution was changed as part of the reorganization of IASC. The main objective of the IASC was the development of International Accounting Standards, in an effort to reduce the differences in accounting practices across countries...
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