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International Accounting Standards Board

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Chapter Summary

The International Accounting Standards Board (IASB) is such a body and is arguably one of the most successful examples of transnational non-state governance. Th e IASB structure now has the following main features: the International Accounting Standards Committee (IASC) Foundation is an independent organization having two main bodies, the Trustees and the IASB, as well as a Standards Advisory Council (SAC) and the International Financial Reporting Interpretations Committee (IFRIC). The IASC Foundation raises funds from thousands of bodies to support the operations of the IASB as an independent accountant standard-setter. In addition, mandatory levies have been introduced for a number of listed and non-listed companies in a number of countries. In 2008, the IASC Foundation forecasted a budget of GBP 16 million.

Keywords: International Accounting Standards Board (IASB); International Accounting Standards Committee (IASC) standards; organizational structure; transnational economic governance

10.1163/ej.9789004163300.i-1081.293
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