How is the IASB structured?
The IASB is an independent standard-setting board, appointed and overseen by a geographically and professionally diverse group of Trustees (IASC Foundation) who are accountable to the public interest It is supported by an external advisory council (SAC) and an interpretations committee (IFRIC) to offer guidance where divergence in practice occurs. For further details, download our PDF document IASB and the IASC Foundation, Who we are and what we do [1.3 MB].
