En 1997, el IASC determino que debia modificar su estructura, asumiendo en el 2001 el International Accounting Standards Board (IASB, s.f.) en reemplazo del organismo anterior que a partir de julio de 2012 esta conformado por dieciseis miembros.
Un instrumento financiero, segun la NIC 32 emitida por el IASB (2010, p.3), se define como "...
Un ejemplo contenido en la NIC 32 del IASB (2010, p.
Members of the IASB. Recuperado de http://www.ifrs.org/The-organisation/Members-of-the-IASB/Pages/Members-of-the-IASB.
The results of the conducted research at IASBS
have revealed that nano-metric manganese oxides, which are yielded through the decomposition of manganese complexes, act as active species in the water oxidation process.
Many constituents raised concerns about the cost and complexity of implementing the IASBs 2010 and 2013 proposals.
The International Accounting Standards Board (IASB) today issued its leases standard that will require lessees to recognise all leases on their balance sheets, with certain exemptions.
Van der Tas comments: The IASB has addressed some of the concerns raised by respondents about the cost and complexity of implementing the new standard.
The leases project was a joint one between the IASB and the Financial Accounting Standards Board (FASB), with the latter expected to issue its new standard shortly.
Approximately 90 of the 120 nations have fully conformed with IFRS as promulgated by the International Accounting Standards Board (IASB) and include a statement acknowledging such conformity in their audit reports (AICPA, 2010).
According to former IASB chairman, Sir David Tweedie, "As the world's capital markets integrate, the logic of a single set of accounting standards is evident.
Much of this hesitation may stem from the fact that the IASB faces political pressures as it creates new standards.