International Accounting Standards (IAS) evaluation and activities of the International Financial Reporting Standards (IFRS) Foundation, European Financial Reporting Advisory Group (EFRAG) and the Public Interest Oversight Board (PIOB)

This dossier concerns evaluation of International Accounting Standards (IAS) and activities of the IFRS Foundation, EFRAG and the Public Interest Oversight Board. The amendments treat IFRS and international standards on auditing as a public good for the internal and capital markets, discuss the IASB's governance and accountability, the EU's contribution to and endorsement of standards, simplification for SMEs, European Public Sector Accounting Standards (EPSAS), and the US position.