IASB

Also found in: Financial.

Acronym	Definition
IASB	International Accounting Standards Board
IASB	Illinois Association of School Boards
IASB	International Association of Speakers Bureaus (formerly International Group of Agencies and Bureaus)
IASB	Institut d'Aeronomie Spatiale de Belgique (French: Belgian Institute for Space Aeronomy; est. 1964)
IASB	Internal Auditing Standards Board
IASB	Irish American String Band
IASB	Indiana Association for School Broadcasters

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Attending those special IASB sessions was part of School Board Vice President Wendy Schilling's dedication to District 70 and earned her a Master Board certificate.

District 70 school board earns prestigious award

The IASB inherited the International Accounting Standards Committee's (IASC's) Framework for the Preparation and Presentation of Financial Statements (the Framework) issued in 1989, which was partially derived from the FASB's Concept Statements.

The Conceptual Framework: Past, Present, and Future

I don't think anyone would argue against the idea that the convergence project between the IASB and the FASB has led to positive outcomes: The IASB is more mature, the FASB is improved, and accounting pronouncements across the globe are more converged than many would have ever dreamed possible.

The FASB's process: the FASB: the People, the Process, and the Politics argues for everyone to better understand and become more involved in the FASB's process

IASB finalized its expected credit loss standard in April 2014 and it will apply to credit unions in Canada, Australia and most other jurisdictions outside of the United States.

The International Alternative to FASB's Credit Loss Standard

AAOIFI and IASB, the body that develops and issues International Financial Reporting Standards (IFRS), exchanged views with the international Islamic finance industry on issues relating to application of international accounting standards for Islamic finance.

Accounting standards discussed

The IASB and FASB worked for years to meet international calls for a converged financial instruments standard, but their efforts proved unsuccessful in part because they were unable to agree on a model for impairment.

The International Accounting Standards Board (IASB) issued a new financial instruments standard that introduces an expected-loss impairment model

Proposals from the International Accounting Standards Board (IASB) to improve understanding, and avoid undue cost or effort in applying, the International Financial Reporting Standard for small and medium-sized enterprises (IFRS for SMEs), have been welcomed by ACCA (the Association of Chartered Certified Accountants).

ACCA welcomes greater understanding of international financial reporting standards for SMEs

In January 2013, IASB hosted a public forum to foster dialogue between all stakeholders in financial statements and the IASB about how to improve the usefulness and clarity of disclosure.

IASB calls for behavioral change regarding disclosure

It did this by granting extractive industries companies an exemption from the provisions of other standards, such as IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, which would have required companies to use accounting methods consistent with the IASB's Conceptual Framework definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses (IASB 2004b).

Politicisation of the international accounting standard setting process: evidence from the extractive industries