Accounting standards
From ACT Wiki
Jump to navigationJump to search
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)
