International Accounting Standards Board
E453735
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.
All labels observed (3)
| Label | Occurrences |
|---|---|
| International Accounting Standards Board canonical | 34 |
| IASB | 17 |
| International Accounting Standards Board (IASB) | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575540 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: International Accounting Standards Board Context triple: [Financial Accounting Standards Board, collaboratesWith, International Accounting Standards Board]
-
A.
International Organization for Standardization
The International Organization for Standardization (ISO) is an independent, non-governmental international body that develops and publishes globally recognized standards to ensure quality, safety, efficiency, and interoperability across a wide range of industries and technologies.
-
B.
International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
-
C.
International Organization of Securities Commissions
The International Organization of Securities Commissions (IOSCO) is a global standard-setting body that brings together securities regulators from around the world to develop and promote high standards for securities markets and investor protection.
-
D.
Financial Accounting Standards Board
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
E.
International Chamber of Commerce
The International Chamber of Commerce is a global business organization that represents companies worldwide and sets widely used rules and standards to facilitate international trade and investment.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: International Accounting Standards Board Target entity description: 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.
-
A.
International Organization for Standardization
The International Organization for Standardization (ISO) is an independent, non-governmental international body that develops and publishes globally recognized standards to ensure quality, safety, efficiency, and interoperability across a wide range of industries and technologies.
-
B.
International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
-
C.
International Organization of Securities Commissions
The International Organization of Securities Commissions (IOSCO) is a global standard-setting body that brings together securities regulators from around the world to develop and promote high standards for securities markets and investor protection.
-
D.
Financial Accounting Standards Board
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
E.
International Chamber of Commerce
The International Chamber of Commerce is a global business organization that represents companies worldwide and sets widely used rules and standards to facilitate international trade and investment.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
independent organisation
ⓘ
non-profit organisation ⓘ standard-setting body ⓘ |
| abbreviation |
IASB
ⓘ
linked to:
International Accounting Standards Board
|
| appliesToJurisdiction | international ⓘ |
| cooperatesWith |
International Organization of Securities Commissions
ⓘ
auditors ⓘ investor groups ⓘ national standard-setters ⓘ preparers of financial statements ⓘ prudential regulators ⓘ |
| develops |
IFRS for SMEs Standard
ⓘ
linked to:
IFRS for SMEs
International Financial Reporting Standards ⓘ |
| fieldOfWork |
accounting standards
ⓘ
corporate reporting ⓘ financial reporting ⓘ |
| hasBoardMembersFrom | multiple countries ⓘ |
| hasChairperson | Andreas Barckow ⓘ |
| hasFormerChairperson |
Hans Hoogervorst
ⓘ
Sir David Tweedie ⓘ |
| hasHeadquartersCountry | United Kingdom ⓘ |
| hasHeadquartersLocation |
London
ⓘ
linked to:
London, England
|
| hasLegalForm | company limited by guarantee ⓘ |
| hasNumberOfBoardMembers | 14 ⓘ |
| hasOfficialLanguage | English ⓘ |
| hasPurpose |
to develop a single set of high-quality global accounting standards
ⓘ
to promote accountability in financial markets ⓘ to promote economic efficiency through better information ⓘ to promote transparency in financial reporting ⓘ |
| hasScope |
private sector entities
ⓘ
publicly accountable entities ⓘ small and medium-sized entities ⓘ |
| hasWebsite | https://www.ifrs.org ⓘ |
| inception | 2001 ⓘ |
| influences | financial reporting requirements in many countries worldwide ⓘ |
| issues |
IFRS Interpretations
ⓘ
linked to:
IFRIC Interpretations
International Financial Reporting Standards ⓘ amendments to IFRS Standards ⓘ |
| locatedInTimeZone | Europe/London ⓘ |
| monitoredBy | Monitoring Board of public authorities ⓘ |
| operatesUnder |
IFRS Foundation Constitution
ⓘ
linked to:
IFRS Foundation
|
| overseenBy |
IFRS Foundation Trustees
ⓘ
linked to:
IFRS Foundation
|
| parentOrganization |
IFRS Foundation Trustees
ⓘ
linked to:
IFRS Foundation
|
| partOf | IFRS Foundation ⓘ |
| replaces | International Accounting Standards Committee ⓘ |
| subjectOf | IFRS Foundation Due Process Handbook ⓘ |
| usesDueProcess |
effects analysis
ⓘ
exposure drafts ⓘ public board meetings ⓘ public consultation ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: International Accounting Standards Board Description of subject: 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.
Referenced by (52)
Full triples — surface form annotated when it differs from this entity's canonical label.
Financial Accounting Standards Board
→
collaboratesWith
→
International Accounting Standards Board
ⓘ
International Financial Reporting Standards
→
governingBody
→
International Accounting Standards Board
ⓘ
International Financial Reporting Standards
→
developer
→
International Accounting Standards Board
ⓘ
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
IFRS 15 Revenue from Contracts with Customers
→
issuedBy
→
International Accounting Standards Board
ⓘ
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
subject linked to:
IAS 12 Income Taxes
linked to: International Accounting Standards Board
IFRS Conceptual Framework for Financial Reporting
→
issuedBy
→
International Accounting Standards Board
ⓘ
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
IFRS 12 Disclosure of Interests in Other Entities
→
issuedBy
→
International Accounting Standards Board
ⓘ
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
subject linked to:
IAS 40 Investment Property
subject linked to:
IAS 40 Investment Property
linked to: International Accounting Standards Board
Conceptual Framework for Financial Reporting
→
publisher
→
International Accounting Standards Board
ⓘ
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
linked to: International Accounting Standards Board
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
→
issuedBy
→
International Accounting Standards Board
ⓘ