Financial Glossary: IAS - International Accounting Standards


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IAS - International Accounting Standards

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IAS - International Accounting Standards

IAS - International Accounting Standards

It details as well as generalizes the conventions, rules and guidelines of accounting practices.

Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS was issued between 1973 and 2001 by the board of the International Accounting Standards Committee (IASC). In April 2001 the IASB adopted all IAS and continued their development, calling the new standards IFRS.

International Financial Reporting Standards (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB).

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