International Accounting Standards
Accounting standards that were issued by the International Accounting Standards Committee (IASC). The IASC's standard setting role was passed to the International Accounting Standards Board (IASB) in 2001 and new standards issued by that body are called International Financial Reporting Standards. Existing IASs, which were adopted and reissued by the IASB are still known as IASs.
For further information, see the IASB website: .

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • International Accounting Standards — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… …   Wikipédia en Français

  • International Accounting Standards — UK US noun [plural] (ABBREVIATION IAS) ► ACCOUNTING international standards for accountants which explain how they should record and show companies financial information. International Accounting Standards were published from 1973 to 2000 by the… …   Financial and business terms

  • international accounting standards — (IAS) Accounting standards that were issued by the International Accounting Standards Committee (IASC). The IASC s standard setting role was passed to the International Accounting Standards Board (IASB) in 2001 and new standards issued by that… …   Law dictionary

  • International Accounting Standards — Die International Financial Reporting Standards (IFRS) sind internationale Rechnungslegungsvorschriften. Sie umfassen die Standards des International Accounting Standards Board (IASB), die International Accounting Standards (IAS) des… …   Deutsch Wikipedia

  • International Accounting Standards — IAS *Accounting standards issued by the now defunct *International Accounting Standards Committee (IASC). The intention behind IAS has been to promote global harmonization of accounting and financial reporting. The adoption of IAS around the… …   Auditor's dictionary

  • International Accounting Standards Board — (IASB) ist ein international besetztes unabhängiges Gremium von Rechnungslegungsexperten, das die International Financial Reporting Standards (IFRS) entwickelt und bei Bedarf überarbeitet. Die IFRS bestimmen die Grundsätze, nach denen… …   Deutsch Wikipedia

  • International Accounting Standards Board — (IASB) An independent, privately funded accounting standard setter based in London which aims to harmonise accounting principles used for financial reporting around the world. Standards issued by this body are called International Financial… …   Law dictionary

  • International Accounting Standards Board — ˌInternational Acˈcounting ˌStandards ˌBoard abbreviation IASB noun ACCOUNTING ORGANIZATIONS an organization with the aim of making accounting rule S the same all over the world * * *    An international organization that formulates and …   Financial and business terms

  • International Accounting Standards Committee — was founded in June 1973 in London and replaced by the International Accounting Standards Board on April 1, 2001. It was responsible for developing the International Accounting Standards and promoting the use and application of these… …   Wikipedia

  • International Accounting Standards Regulation — EC Regulation on the application of International Accounting Standards (EC/1606/2002). The IAS Regulation came into force on 12 September 2002. It requires that, for financial years starting on or after 1 January 2005, publicly traded companies… …   Law dictionary

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