国际会计标准
(IAS[国际会计标准])

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International Accounting Standards[IAS,国际会计标准]。 IAS解析。

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国际会计标准是一整套会计标准,列明将不同种类交易或其他事件纪录在财务报表的正确方法。

国际会计标准由国际会计标准委员会(IASB发布。


国际会计标准是财务报表填写的权威性文件。 相应地,严格遵照国际会计标准,将确保公平原则。

由国际会计委员会发布并指定的标准有: 国际财务报告准则(IFRSs)。 由国际会计标准委员会(IASC)(1973-2001)发布并持续执行的标准有:国际会计标准(IAS)。 (注:国际会计标准委员会为原名International Accounting Standards Committee,重组后于2001年启用现名International Accounting Standards Board。)

标准的解释由国际财务报告准则解释委员会(IFRIC)执行,该机构前身为常务翻译委员会(SIC)。 它的作用是,给予指导,消除分歧。
 

尽管IASC并没有强制要求各界执行其标准,但包括欧盟在内的许多国家都要求其上市公司按照IAS准备财务报表。


许多国家已将IAS作为本国的会计标准, 有的根据国情稍事调整,有的完全照搬只字未改。 此外,欧盟委员会更要求其境内的所有上市公司根据IAS准备包括其子公司的财务报表。 目前为止,欧盟境内外的很多大公司都宣称,他们已经在完全按照IAS准备各项财务报告。

有些国家和地区也规定,当出现IAS与其国内普遍接受的会计原则不能协调一致的情况,各公司则不得使用IAS 其中最典型的是加拿大、香港、日本和美国。


国际会计标准论坛
  Difference between Indian Accounting Standards and IFRS
What are the main differences between Indian accounting standards and IFRS? Thank you.....
     
 
  Interpretation of IAS Standards
International accounting standards cover the best accounting policies and principles, which help and guide users in preparing their financial statements.
But the interpretation of these standards is difficult to comprehend and should be made...
     
 
  IAS and 'Fair' Financial Statements
IAS aims to give fair financial statements. It is the ideal state. However, when you put it in the practice, you will face questions like: what does fair mean for you and me? Does it mean the same thing?...
     
 
  Role of International Accounting Standards Committee
Do you agree that the International Accounting Standards Committee is essential for the growth of international business? Why (not)....
     
 
  Influence IAS on IT Systems
How do international accounting standards influence the information technology industry? Thanks for your reactions......
     
 
  Consequences of Violation of IAS?
What if the International Accounting Standards are violated by one member... What happens?...
     
 
  Types of Auditing Standards
What are the types of auditing standards?...
     
 
  Benefits of International Aaccounting Standards (IAS)
IAS is an instrument which permits all companies in the world to develop their transparency in the business.
In addition it is a legal framework for the harmonization of accounting standards....
     
 
  Usage of International Accounting Standards (IAS)
International accounting standards are very good to use when preparing financial statements. They are very easy to understand....
     
 
  How Many Accounting Standards
Hi, how many accounting standards are existing in the world except IAS and US GAAP?...
     
 
  International Acconnting Standards for a Public Limited Company
Please tell what international standards are affecting the public limited company....
     
 

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最佳实践 - 国际会计标准 高级帐户
  Total Number of IAS Standards?
How many number of standards are there really in IAS?...
     
 

Expert Tips (ENG) - International Accounting Standards 高级帐户
 

Activities of the IASB, FASB: The Norwalk Agreement

In October 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) announced the issuance of a m...
Usage (application)Financial Accounting
 
 

相关资料 - 国际会计标准 高级帐户
 

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IAS 会计
     
 

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IAS 会计
     
 

视频

IASB 会计
     
 

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IAS 会计
     
 

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IASB 会计
     
 

更多

IAS 会计
     
 

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IASB 会计
     

比较:  Fair Value[公允价值]  |  US GAAP[美国通用会计准则]


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