International Accounting Standards: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
m (Category added 9/10/13)
imported>Doug Williamson
(Clarify relationship between IAS and IFRS.)
Line 1: Line 1:
(IAS).  
(IAS).  


International Financial Reporting Standards.
The name formerly used for International Financial Reporting Standards (IFRS).
Older individual international accounting standards still in issue are still referred to individually as IAS.
 
The term IAS is also still sometimes used collectively to refer to IFRS and IAS currently in issue.




Line 10: Line 13:
* [[Primary statements]]
* [[Primary statements]]


[[Category:Accounting_and_Reporting]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 18:24, 24 July 2014

(IAS).

The name formerly used for International Financial Reporting Standards (IFRS). Older individual international accounting standards still in issue are still referred to individually as IAS.

The term IAS is also still sometimes used collectively to refer to IFRS and IAS currently in issue.


See also