The international accounting standards committee provides oversight, appoints members, and raises funds to support the IASB.
The IASB's role is to prepare and issue IFRSs (other than Interpretations) and Exposure Drafts in accordance with the due process set out in the Articles of Incorporation. Approval and publication of interpretations prepared by the IFRS Interpretations Committee.
IASB and IFRS are the same. The International Accounting Standards Board published the IAS until 2001. The IASB replaced the IASC in 2001. IFRS refers to a series of new, numbered publications issued by the IASB, distinct from its predecessor International Accounting Standards (IAS) series.
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