The correct answer is: IASB.
IFRS are issued by the International Accounting Standards Board.
The International Financial Reporting Committee Foundation oversees their work.
The International Financial Reporting Standards Interpretations Committee serves to give fast interpretations of any existing unclear IASB rules.
The EU chose to delegate the task of European financial reporting convergence to the European Financial Reporting Advisory Group, which in turn recommended delegating accounting regulation to the IASB.
