1.8 The International Accounting Standards Board (IASB) develops international standards by means of a "due...
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Accounting
1.8 The International Accounting Standards Board (IASB) develops international standards by means of a "due process". The main stages of this process are listed in the Preface to International Financial Reporting Standards. The Preface also states the objectives of the IASB and explains the scope of international standards.
(a) State the objectives of the IASB.
(b) Explain the scope of international financial reporting standards and international accounting standards.
(c) List the main stages of the IASB due process.
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