A. Standards Advisory Council
B. International Accounting Standards Board
C. Nigerian Accounting Standards Board
D. Standing Interpretations Committee
Correct Answer: Option B
B. International Accounting Standards Board
Explanation
Accounting standard is a statement issued by the appropriate standard-setting body locally or internationally on a specific area or topic in Financial Accounting.
Accounting standards are issued at the International level by the International Accounting Standards Board (IASB) – formerly International Accounting Standards Committee (IASC).
