IASB

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Abbreviation for International Accounting Standards Board: An internationally staffed independent body of accounting experts that develops the International Financial Reporting Standards (IFRS) and revised as necessary. The IFRS determine the principles according to which annual financial statements of companies are prepared for the purposes of the international capital markets. They are the basis of accounting in the EU and many countries. Therefore, the IASB has a special importance for the functioning of the international capital markets, which depend on relevant and reliable information for decision-making.

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