The IASC Foundation has set four principles for a funding system in 2008 for its activities, which include its work overseeing the International Accounting Standards Board.

The foundation said the long-term financing system should be broad-based to include participants in the world's capital markets, including official institutions, to ensure diversification of sources. The system also has to be compelling. "A system must carry with it enough pressure to make free riding very difficult," said the foundation. In addition, the system of funding for the IASC needs to be open-ended and not contingent on any particular action that would infringe on the independence of the IASC Foundation and the International Accounting Standards Board.

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