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The International Accounting Standards Board (IASB) was founded on April 1, 2001 as the successor of IASC based in London, UK. IASB is responsible for setting International Accounting Standards.
Before the transformation the non-profit organization IASC Foundation was founded in March 2001 in Delaware, US as the parental body of the IASB. The IASC Foundation has two main bodies, the Trustee and IASB as well as Standard Advisory Council and the International Financial Reporting Interpretations Committee.
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