international standards of accounting and reporting

  • 21international 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

  • 22International Accounting Standards — UK US 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… …

    Financial and business terms

  • 23accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …

    Universalium

  • 24International Accounting Standards Board — The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1973 in London. It is responsible for developing the International Financial… …

    Wikipedia

  • 25International Financial Reporting Standards — Die International Financial Reporting Standards (IFRS) sind internationale Rechnungslegungsvorschriften für Unternehmen,[1] die vom International Accounting Standards Board (IASB) herausgegeben werden. Sie sollen losgelöst von nationalen… …

    Deutsch Wikipedia

  • 26International Accounting Standards Board — IASB The international accounting standards setting organization. In 2001, the IASB replaced its predecessor, the international Accounting Standards Committee. The IASB is based in London, and its Web site states that its main aim is to develop a …

    Auditor's dictionary

  • 27International Accounting Standards — IAS *Accounting standards issued by the now defunct *International Accounting Standards Committee (IASC). The intention behind IAS has been to promote global harmonization of accounting and financial reporting. The adoption of IAS around the… …

    Auditor's dictionary

  • 28Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …

    Investment dictionary

  • 29Accounting Standard — A principle that guides and standardizes accounting practices. The Generally Accepted Accounting Principles (GAAP) are a group of accounting standards that are widely accepted as appropriate to the field of accounting. Accounting standards are… …

    Investment dictionary

  • 30Financial Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… …

    Wikipedia