国际会计标准
(IAS[国际会计标准])

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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。

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最佳实践 注册 关于国际会计标准的最高评价的讨论主题。在这里你会找到最有价值的思路和切实可行的建议。 Benefits of International Accounting Standards (IAS) IAS is an instrument which permits all companies in the world to develop their transparency in the business. In add (...) 425   3条评论 Consequences of Violation of IAS? What if the International Accounting Standards are violated by one member... What happens? (...) 408   1条评论 Types of Auditing Standards What are the types of auditing standards? (...) 386   1条评论 Influence IAS on IT Systems How do international accounting standards influence the information technology industry? Thanks for your reactions... (...) 314   2条评论 Usage of International Accounting Standards (IAS) International accounting standards are very good to use when preparing financial statements. They are very easy to under (...) 307   How Many Accounting Standards Hi, how many accounting standards are existing in the world except IAS and US GAAP? (...) 253   Role of International Accounting Standards Committee Do you agree that the International Accounting Standards Committee is essential for the growth of international business (...) 237   2条评论 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 fa (...) 219   1条评论 International Acconnting Standards for a Public Limited Company Please tell what international standards are affecting the public limited company. (...) 115   1条评论 Total Number of IAS Standards? How many number of standards are there really in IAS? (...) 11   6条评论

专家提示 注册 关于International Accounting Standards（英语）的高级见解。在这里，您将找到专家的专业建议。 Activities of the IASB, FASB: The Norwalk Agreement Financial Accounting In October 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) (...)

信息来源 注册 有关国际会计标准的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。 Dealing with Complexity / Transparency in Financial Information Corporate Transparency, Financial Complexity, Information Complexity, Information Transparancy This presentation is about information transparency, and includes the following sections: 1. Introduction: an experimen (...) USGAAP versus IFRS on Intangibles Accounting Intangible Assets, Accounting, USGAAP, IFRS This presentation compares USGAAP and IFRS, and includes the following sections: 1. Presentation Overview 2. Executive (...) IFRS Adoption in Europe IFRS, IAS 39, Convergence This paper by Chris Armstrong examines the European stock market reaction to sixteen key events associated with the adop (...) IAS and US GAAP Accounting Quality Mary E. Barth a.o. (all from the US) compare measures of accounting quality for firms applying IAS with US firms to inve (...) Introduction and Summary of Intangible Assets (IAS38) Initial Understanding of Intangible Assets, Accounting Treatment Accounting treatment of intangible assets: - Identifiable (seperable, legal right) - Non-monetary Assets (non-cash) - (...) IFRS Pros and Cons IAS, IFRS, fair value Paper by Ray Ball. There is little settled theory or evidence on which to build an assessment of the advantages and disa (...)

研究链接 注册 自动跳入有关以下内容的其他有用资源国际会计标准。 新闻 视频 简报 书比人好 更多

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

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