IAS and 'Fair' Financial Statements

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zarkaoui Rachid
ICT Consultant, France

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?

Student (Other), Pakistan

IAS & Fair Presentation

IAS means presentation and prepration of financial statement according to international standards. In fair presention you may give disclosures below or beyond the requirements of IAS. But the fair presentation must fit for your objectives and according to nature of your entity.

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