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The International Accounting Standards Board (IASB) is the independent standard-setting body of the IFRS Foundation.
The ISSB is the independent sustainability disclosure standard-setting body of the IFRS Foundation.
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The IFRS Foundation is a not-for-profit public interest organisation with two standard-setting bodies—the IASB and ISSB.
Forensic & Fraud Examiners, Certified National Accountants