(5)IFRS are issued by the International Accounting Standards Board (IASB) and related interpretations are issued by the International Financial Reporting Interpretations Committee (IFRIC), two bodies within the International Accounting Standards Committee Foundation (IASCF). It is therefore important to establish appropriate funding arrangements for the IASCF.
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New version applies from 01/01/2011 — introduced by Regulation (EU) No 1093/2010, Regulation (EU) No 1094/2010, Regulation (EU) No 1095/2010.
43 provisions change.
Later versions: 01/01/2014.
Recital 5 changes in this version: compare with the current text.