Accounting standards are issued at the International level by the

A.

Standards Advisory Council

B.

International Accounting Standards Board

C.

Nigerian Accounting Standards Board

D.

Standing Interpretations Committee

Correct answer is B

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).