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The organization, based in London, that sets accounting standards accepted for international use. Although many of these international standards are similar to GAAP, the FASB and the IASB are currently working on a convergence project to reduce differences between IFRS and GAAP.
increasingly widespread acceptance of the International Standards on Auditing (ISAs) differences with PCAOB standards. As part of the harmonization process, the ASB aligned its agenda with that of the IAASB. ASB standards will be developed in conformity with generally accepted accounting principles.
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