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Which of the following is the independent, not - for - profit organization that was created with the goal of aligning all countries to work

Which of the following is the independent, not-for-profit organization that was created with the goal of aligning all countries to work together to create accounting guidelines that serve the interest of the international public?
IASB: International Accounting Standards Board
IFRS: International Financial Reporting Standards
PCAOB: Public Company Accounting Oversight Board
SEC: Securities and Exchange Commission

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