TERMIUM Plus®

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IASB [1 record]

Record 1 2026-05-21

English

Subject field(s)
  • International Bodies and Committees
  • Accounting
  • Finance
OBS

The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The IASB operates under the oversight of the IFRS Foundation.

OBS

International Accounting Standards Board; IASB: designations in use since 2001.

OBS

International Accounting Standards Committee; IASC: designations used until 2001.

French

Domaine(s)
  • Organismes et comités internationaux
  • Comptabilité
  • Finances
OBS

Le Conseil des normes comptables internationales (IASB) est un organisme indépendant issu du secteur privé chargé d'élaborer et d'approuver les Normes internationales d'information financière (IFRS). L'IASB opère sous la surveillance de la Fondation IFRS.

OBS

Conseil des normes comptables internationales; IASB : désignations utilisées depuis 2001.

OBS

Comité international de normalisation de la comptabilité; CINC : désignations utilisées jusqu'à 2001.

Spanish

Campo(s) temático(s)
  • Organismos y comités internacionales
  • Contabilidad
  • Finanzas
OBS

IASB : por sus siglas en inglés(International Accounting Standards Board).

OBS

IASC: por sus siglas en inglés (International Accounting Standards Committee).

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