Exhibit 8-1 presents the Web site addresses of many major international organizations involved in international accounting harmonization. Consider the following three: the International Federation of Accountants (IFAC), the United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), and the Organization for Economic Cooperation and Development (OECD).

Required:
For each of these three organizations, describe its membership, its organizational focus, and why it is concerned with international financial accounting standard setting.