There are four separate but related bodies which control the setting of International accounting standards...

CIMA BA3 Question Answer

There are four separate but related bodies which control the setting of International accounting standards (IFRS’s).

Which THREE of the following are included in the standard setting process?

International Accounting Standards Board (IASB)

Accounting Standards Board (ASB)

International Financial Reporting Interpretations Committee (IFRIC)

Chartered Institute of Management Accountants (CIMA)

Financial Accounting Standards Board (FASB)

International Accounting Standards Committee Foundation (IASCF)

CIMA BA3 Summary

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