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IASC: The IASC (International Accounting Standards Committee is an international organization which was set up in 1973 was restructured to form IASB in 2001. It was an agreement between the accounting committees of around 140 countries including US, UK, Mexico, Canada, France, Australia, Japan, Germany & Netherlands. These 140 countries developed as well as promoted the international accounting standards. Roy Dodge (2007)

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