international standards of accounting and reporting

  • 11International Accounting Standard — IAS Any of the accounting standards issued by the board of the International Accounting Standards Committee (IASC) between 1973 and 2001. In 2001 the IASC was replaced by the International Accounting Standards Board (IASB), which announced that… …

    Accounting dictionary

  • 12International Federation of Accountants — IFAC An international accounting and external auditing organization. The IFAC was established in 1977 and is headquartered in New York. The IFAC Web site states that its objective is to develop the accounting profession and *harmonize its… …

    Auditor's dictionary

  • 13accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …

    Accounting dictionary

  • 14International Financial Reporting Standard — (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January 2010. Related links accounting period …

    Law dictionary

  • 15International Financial Reporting Standards — International Financial Reporting Standard (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January… …

    Law dictionary

  • 16Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …

    Wikipedia

  • 17International Accounting Standards Board — (IASB) ist ein international besetztes unabhängiges Gremium von Rechnungslegungsexperten, das die International Financial Reporting Standards (IFRS) entwickelt und bei Bedarf überarbeitet. Die IFRS bestimmen die Grundsätze, nach denen… …

    Deutsch Wikipedia

  • 18Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… …

    Law dictionary

  • 19Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …

    Wikipedia

  • 20International Accounting Standards — (IAS) Accounting standards that were issued by the International Accounting Standards Committee (IASC). The IASC s standard setting role was passed to the International Accounting Standards Board (IASB) in 2001 and new standards issued by that… …

    Law dictionary