In the Japanese name "the international accounting standards board (iasb)" of, to set the (ifrs) International Financial Reporting Standards are accounting standards international, non-profit organization of independent private sector, the International Accounting Standards Board, (Headquarters : It is London). It was reorganized International Accounting Standards Committee from (iasc) in 2001, the organizational structure is established "iasc foundation (iasc Foundation)" as the umbrella organization,Key institutions "iasb", "trustees (Board of Trustees)," "sac (Standards Advisory Council)" and "ifric (International Financial Reporting Interpretations Committee)" and was established in the subsidiary, by the amendment of 2009 further , is composed of representatives of national regulators as an organization to monitor the "trustees", "monitoring board" is installed.
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