International Public Sector Accounting Standards Board

Target entity: International Public Sector Accounting Standards Board
Context triple: [International Public Sector Accounting Standards, developedBy, International Public Sector Accounting Standards Board]

• A. International Public Sector Accounting Standards
  International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
• B. International Accounting Standards Board
  The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
• C. International Accounting Standards Committee
  The International Accounting Standards Committee was the original international body responsible for developing and issuing global accounting standards before being succeeded by the International Accounting Standards Board.
• D. Governmental Accounting Standards Board
  The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
• E. International Organization of Supreme Audit Institutions
  The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: International Public Sector Accounting Standards Board
Target entity description: The International Public Sector Accounting Standards Board is an independent standard-setting body that develops global accounting standards and guidance for use by public sector entities worldwide.

• A. International Public Sector Accounting Standards
  International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
• B. International Accounting Standards Board
  The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
• C. International Accounting Standards Committee
  The International Accounting Standards Committee was the original international body responsible for developing and issuing global accounting standards before being succeeded by the International Accounting Standards Board.
• D. Governmental Accounting Standards Board
  The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
• E. International Organization of Supreme Audit Institutions
  The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
• F. None of above. chosen