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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.
Securities Commissions
Governmental or regulatory bodies responsible for overseeing and regulating the securities and investments market, ensuring fair practices.
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