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Answer (D) is correct . Of the four principal objectives listed by the IFRS Foundation, the first is “to develop a single set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRS) through its standard-setting body, the IASB.”? However, IASB pronouncements are not binding.

Answer (A) is incorrect because The IASB has no direct influence on governmental legislation.
Answer (B) is incorrect because The IASB’s authority is restricted to the willingness of participating and other countries to adopt its standards.
Answer (C) is incorrect because All meetings of the IASB are held in public and webcast.