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The IASB (International Accounting Standards Board) is the independent standard-setting body of the IFRS Foundation. All meetings of the IASB are held in public and webcast. In fulfilling its standard-setting duties the IASB follows a thorough, open and transparent due process of which the publication of consultative documents, such as Discussion Papers and Exposure Drafts, for public comment is an important component.
The IAC is the official civil aviation authority in Russia while some other countries recognize it as a certification and expert body to a varying extent. The Interstate Aviation Committee was formed in 1991 according to the Civil Aviation and Airspace Use Treaty, signed on December 25, 1991. The Air Accident Investigation Commission of the IAC regularly works with the Federal Air Transport Agency in investigations of aviation accidents and incidents. The committee is headquartered in Yakimanka District, Central Administrative Okrug, Moscow, Russia.