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International Accounting Standards Board

The Board is an independent group of experts with an appropriate mix of recent practical experience in setting accounting standards, in preparing, auditing, or using financial reports, and in accounting education. Broad geographical diversity is also required. The IFRS Foundation Constitution outlines the full criteria for the composition of the Board, and the geographical allocation can be seen on the individual profiles.

Website Link: https://www.ifrs.org/groups/international-accounting-standards-board/

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