IAS - Institute of Advanced Studies
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International Accounting Standards: International accounting standards for the preparation of financial statements established by the International Accounting Standards Committee (IASC), which was established in 1973. These have now been succeeded by the International Financial Reporting Standards (IFRS) published by the International Accounting Standards Board (IASB), which replaced the IASC. Source: About Shogakukan Digital Daijisen Information | Legend |
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《International Accounting Standards》国際会計基準。1973年に設立された国際会計基準委員会（IASC）が定めた財務諸表作成に関する国際的会計基準のこと。現在ではIASCを改組した国際会計基準審議会（IASB）が公表する国際財務報告基準（IFRS）に引き継がれた。
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<<: IASC - International Association of American Schools
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