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Iasb Deliberations Essay Preview: Iasb Deliberations Report this essay International Accounting Standards Board (IASB) is an independent standard-setting body of the International Financial Reporting Standards (IFRS) Foundation. IASB members are “responsible for the development and publication of IFRSs, including the IFRS for Small and Medium-sized Entities (SMEs) and for approving interpretations of IFRSs as developed.