How is the International Accounting Standards Board structured?
The International Accounting Standards Board is the standard setting body of the International Accounting Standards Committee Foundation (IASC Foundation). In March 2001 it was formed as non-profit organisation incorporated in the State of Delaware, USA. The IASC Foundation consists of two main bodies, the IASB and the Trustees, as well as of two standing committees: the International Financial Reporting Interpretations Committee (IFRIC) and Standards Advisory Council (SAC).
An overview about the structure of the IASC Foundation is provided under http://www.standardsetter.de/drsc/docs/iasb_about.html.
