The website of the International Accounting Standards Board (IASB) provides an overview of its predecessor, the International Accounting Standards Committee (IASC) which operated from 1973 until 2001. It states that the IASC was founded in June 1973 as a result of an agreement by accountancy bodies in Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland, and the United States. The overview information has been supplemented for events between June 1998 and December 2005.
Other digital sources include Deloitte IAS Plus which presents the International Accounting Standards Committee History – 1973 to March 2001. It also presents a Chronology setting out the pre-1973 Events Leading to Formation of IASC and continuing to 2010. Additional background information on the IASC is available at Wikipedia and in the 2007 publication Financial Reporting and Global Capital Markets. A History of the IASC 1973-2000 by Camfferman and Zeff. Excerpts from this publication can be read online at Google Books.