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English definition of “International Accounting Standards”

International Accounting Standards

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 International Accounting Standards Committee (IASC), which was replaced by the International Accounting Standards Board (IASB) in 2001. Since then, the IASB has changed some International Accounting Standards and replaced others with new International Financial Reporting Standards (IFRSs).
(Definition of International Accounting Standards from the Cambridge Business English Dictionary © Cambridge University Press)
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