History of International Accounting Standard Board
International Accounting Standard Board was earlier known as International Accounting Standard Committee (IASC) which was in operation from 1973 to 2001. Then International Accounting Standard Board was found on 1 April, 2001 to replace International Accounting Standard Committee. The head quarter of International Accounting Standard Board is situated in London, England. International Accounting Standard Board is an independent organization which is privately funded with the main aim of development of accounting standards which will be accepted globally by different countries of the world (Dick & Walton, 2007). The mission of International Accounting Standard Board is the establishment and improvement of the financial statements which are very important both for the organization and users of the organizations as it helps in decision making process. Financial statements satisfy the need of various users like the auditors, creditors, lenders, and many more. To improve the standard of the accounting, International Accounting Standard Board was established with the main aim in improving the quality of the accounting standards (Boscqueraz, 2006).
国际会计准则委员会的历史
国际会计准则委员会此前被称为国际会计标准委员会（IASC）是在运行从1973到2001。然后，国际会计准则委员会于1四月发现，2001取代国际会计标准委员会。国际会计准则委员会总部位于伦敦，英格兰。国际会计准则委员会是一个独立的组织，私人资助的会计标准将由世界各国普遍接受的发展的主要目的（迪克&沃尔顿，2007）。国际会计准则委员会的使命是，为组织与组织的用户可以在决策过程中是非常重要的财务报表，建立健全。财务报表，满足各种用户的需要如审计师，债权人，银行，以及更多。提高会计标准，国际会计准则委员会与提高会计准则质量的主要目的建立（boscqueraz，2006）。
