International Accounting Standards Board (IASB)


The group that creates and issues the International Financial Reporting Standards (IFRS). It is the successor to the IASC (International Accounting Standards Committee,) which created the IAS (International Accounting Standards).

Investing Essentials

Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Mortgage bond

A bond in which the issuer has granted the bondholders a lien against the pledged assets. See: Collateral trust bonds

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