International Accounting Standards

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International Accounting Standards

A former system for standardizing accounting practices across the world. International Accounting Standards were issued by the International Accounting Standards Committee. Though it had no authority to enforce its rulings, a number of countries followed its guidelines anyway. In 2001, the IAS were replaced by the International Financial Reporting Standards.

International Accounting Standards

see ACCOUNTING STANDARDS.
References in periodicals archive ?
Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP.
For more information on the IAS, its role in the future of the university's research standing, and details of the fellowships on offer please visit www.
Science Enterprise Algoma, the organization championing the IAS centre, has received letters of support from nine federal and provincial ministers.
Implementation of the IAS Program will be accomplished using a three-year "ramp-up" to ease the impact on career fields.
IAS 12 recognizes the deferred tax effect is at the buyer's tax rate, while under FAS 109, the deferred tax effect is booked at the seller's tax rate.
More specifically, the three international accounting standards most relevant to property owners and distribution companies are IAS 16, property, plant and equipment; IAS 40, investment property; and IAS 17, leases.
It's definitely not a simple upgrade," warns Tim Yudin, who sports the newly coined title of international program director for IAS at services supplier LogicaCMG.
CIMA Mastercourses offers a seminar on IAS (the next takes place on 8 November in London).
SAN ANTONIO -- IAS Claim Services moved closer to being a nationwide independent insurance adjusting company with the purchase of Jim Buckley & Associates of Anaheim, Calif.
NEW YORK, June 1, 2015 /PRNewswire-iReach/ -- Global marketing agency Stein IAS announced at the Business Marketing Association International Conference that it is opening an office in San Francisco.
IN A major bureaucratic reshuffle after Narendra Modi took charge at the Centre, senior IAS officers Rakesh Garg and Jugal Kishore Mohapatra have been appointed as secretaries in department of telecommunications and department of fertilizers respectively.