International Federation of Accountants

Target entity: International Federation of Accountants
Context triple: [International Public Sector Accounting Standards, overseenBy, International Federation of Accountants]

• A. 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.
• B. IFRS Foundation
  The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
• C. Association of Chartered Certified Accountants (ACCA)
  The Association of Chartered Certified Accountants (ACCA) is a leading global professional accounting body that offers the ACCA qualification and sets standards for accountants and finance professionals worldwide.
• D. American Institute of Accountants
  The American Institute of Accountants was the former name of the American Institute of Certified Public Accountants (AICPA), the leading professional organization setting standards and guiding the practice of public accountancy in the United States.
• E. 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.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: International Federation of Accountants
Target entity description: The International Federation of Accountants is a global organization that supports and strengthens the worldwide accountancy profession by developing high-quality standards and promoting strong ethical practices.

• A. 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.
• B. IFRS Foundation
  The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
• C. Association of Chartered Certified Accountants (ACCA)
  The Association of Chartered Certified Accountants (ACCA) is a leading global professional accounting body that offers the ACCA qualification and sets standards for accountants and finance professionals worldwide.
• D. American Institute of Accountants
  The American Institute of Accountants was the former name of the American Institute of Certified Public Accountants (AICPA), the leading professional organization setting standards and guiding the practice of public accountancy in the United States.
• E. 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.
• F. None of above. chosen