IAS (also used in German)

Abbreviation for partly recommended, partly binding rules drawn up by the International Accounting Standards Board (IASB) for financial reporting. – Strictly speaking, IAS are the principles adopted by the International Accounting Standards Committee, a predecessor organization of the IASB, which continue to be valid. IFRS, on the other hand, are the new guidelines drawn up by the IASB. In practice, the term IAS is generally used to refer to both the old, unchanged guidelines and the new ones. – See measurement, recognition, International Accounting Standards, International Financial Reporting Standards, Models Task Force.

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