Identify the roles of the International Accounting Standards Board $($IASB$)$ and International Financial Reporting Standards $($IFRS$).($Check all that apply.$)$

The IASB issues IFRS that identify preferred accounting practices.

The IASB issues IFRS to increase comparability of accounting reports between companies in different countries.

The FASB and IASB are working to reduce differences between U$.$S$.$ GAAP and IFRS.

IFRS are rules that foreign companies must follow in order to enter into the U$.$S$.$ marketplace.