Accounting standards

Financial reporting.

Published guidance for the preparation of financial statements.

For example IAS (International Accounting Standards), IFRS (International Financial Reporting Standards) and - in the UK - FRS (Financial Reporting Standards).

See also

• Accounting
• Actuarial standards
• Audit
• Exposure Draft
• Financial Accounting Standards Board (FASB)
• Financial reporting
• Financial Reporting Council
• Financial Reporting Standard (FRS)
• Generally accepted accounting principles (GAAP)
• International Accounting Standards (IAS)
• International Financial Reporting Standards (IFRS)
• Misstatement
• Statement of recommended practice (SORP)