International Accounting Standards

(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.

Certain International Accounting Standards have been withdrawn or superseded, including:

IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.

See also

• Accounting standards
• International Financial Reporting Standards (IFRS)
• International GAAP
• Primary statements