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International Accounting Standards Board
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The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1973 in London. It is responsible for developing the International Financial Reporting Standards (new name for the International Accounting Standards issued after 2001), and promoting the use and application of these standards.
The International Accounting Standards Board is an independent, privately-funded accounting standard-setter based in London, UK.
Contents[hide]
1 Foundation of the IASB
2 IASB Members
3 IASB Due Process
4 Notes
5 See also
6 External links
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[edit] Foundation of the IASB
(Source: www.iasb.org, 6 Febr 2007) In April 2001, the International Accounting Standards Committee Foundation (IASCF) was formed as a not-for-profit corporation incorporated in the State of Delaware, US. The IASC Foundation is the parent entity of the International Accounting Standards Board, an independent accounting standard-setter based in London, UK.
On 1 March 2001, the International Accounting Standards Board (IASB) assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee. This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future.
The IASB structure has the following main features: the IASC Foundation is an independent organization having two main bodies, the Trustees and the IASB, as well as a Standards Advisory Council and the International Financial Reporting Interpretations Committee. The IASC Foundation Trustees appoint the IASB members, exercise oversight and raise the funds needed, but the IASB has sole responsibility for setting International Financial Reporting Standards (international accounting standards).

[edit] IASB Members
The IASB has 14 Board members, each with one vote[2]. The members are selected chiefly upon their professional competence and practical experience[3].
A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final IFRIC Interpretation. The approval by nine of the IASB’s fourteen members is however required[1].
At 28/01/2008 the IASB Chairman was Professor Sir David Tweedie[4]. The Vice-Chairman was Thomas E Jones[5].
The members are in detail (as of 2008):
Sir David Tweedie (Chairman), UK, former KPMG, ASB
Thomas E. Jones (Vice Chairman), USA, former Citycorp; Vice Chairman FASB
Phillipe Danjou, France, former Arthur Andersen, AMF (french "SEC")
Jan Engström, Sweden, former Volvo Group
Robert Garnett, South Africa, former CFO Anglo American Corp., Peat Warwick, Arthur Andersen
Gilbert Gelard, France, former KPMG, Arthur Andersen
James J. Leisenring, USA, Connection to FASB
Warren McGregor, Australia, former CEO, Director Australian Accounting Research Foundation
John T. Smith, USA, former Deloitte, FASB
Tatsumi Yamada, Japan, former PWC, IASC Board
Zhang Wei-Guo, China, former Professor in Shanghai, China Acc. Standards Committee
Mary E. Barth, USA, Professor at Stanford University
Stephen Cooper, GB, UBS Investment Research

[edit] IASB Due Process
The IABS Handbook[6] describes the consultative arrangements of the IASB. The Trustees’ Procedures Committee is in charge of regularly reviewing and updating the IASB due process procedures[7].

[edit] Notes
^ International GAAP online [1] in the chapter IAS Introductory Materials (IASB – Introduction)

[edit] See also
Bank regulation

[edit] External links
Website
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The Institute of Chartered Accountants of Pakistan (ICAP)
Accounting Standards Board of Japan
Australian Accounting Standards Board
Accounting Standards Board - ZA
Accounting Standards Review Board - NZ
Federal Accounting Standards Advisory Board - US
Financial Accounting Standards Board - US
Malaysian Accounting Standards Board
The Accounting Standards Board Limited - UK
International Public Sector Accounting Standards Board - US
IFRS List - The online community about IFRS/IAS and Auditing
CFO.com's FASB-IASB news archive
Explication of the nomination of the IASB to a corporate irresponsibility award
The Public Eye Award, to which the IASB has been proposed for nomination in 2008
The Institute of Chartered Accountants of India (ICAI) Accounting Standards
Iranian accounting standards board
Download Pakistani law