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Accounting Standards Board
An organization responsible for establishing and improving financial accounting and reporting standards to ensure clarity, consistency, and comparability of financial statements.
International Accounting Standards Board
An independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs).
IFRS
International Financial Reporting Standards are a set of accounting rules and standards developed by the International Accounting Standards Board (IASB) that guide the preparation of financial statements globally.
EU
A political and economic union of 27 European countries that are located primarily in Europe, aimed at fostering economic cooperation and collective regulation.
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