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a. Financial Reporting Standards (FRSs) b. International Accounting Standards (IASs) c. International Financial Reporting Standards (IFRSs) d. International Financial Standards (IFSs)
C- IFRSs
Its B and C
Answer is c. International Financial Reporting Standards (IFRSs).
Reason:
The IASB publishes its standars in a series of pronouncements called International Financial Reporting Standards (IFRSs). Upon its inception the IASB adopted the body of International Accounting Standards (IASs) issued by its predecessor, the Board of the International Accounting Standards Committee. The term :International Financial Reporting Standards' includes IFRSs, IASs and interpretations developed by the Interpretations Committe or the former Standing Interpretations Committee (SIC).
International Financial Reporting Standards (IFRSs)
IFRS
b. ISA's
c. IFRS's
The answer is 'c' - IFRS