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Which statement is false? IASB has accounting standard - setting responsibilities for IASC. The International Federation of Accountants is a subsidiary of IASC. OECD is

Which statement is false?
IASB has accounting standard-setting responsibilities for IASC.
The International Federation of Accountants is a subsidiary of IASC.
OECD is not part of the United Nations.
Luca Pacioli developed the double entry accounting system.
All are true.
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