Example: tourism industry
IFRS Foundation Constitution
(Approved by the members of the IASC at a meeting in Edinburgh, Scotland on 24 May 2000 and revised by the Trustees of the IFRS Foundation (formerly the IASC Foundation) on 5 March and 8 July 2002, 21 June 2005, 31 October 2007, 15 January 2009, 26 January 2010, 23 January 2013, 13 October 2016, 1 December 2018, 1 August 2020 and 21 October 2021.)
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