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The International Accounting Standards Board (IASB) sets internationally recognized accounting standards, known as intentionalast Accouting Standards. This year's red book includes all of the IFRS standards that have been released up to that date (usually the 1st of January) in the previous year. - Only those criteria that were in force on January 1st of that year are included in the blue book for that year. All of the IFRS standards that went into force after that date will be included, and the world is moving toward a single set of five accounting standards, represented by UFRS.